The tariff classification of a rain jacket from China.

NY F83054 February 25, 2000 CLA-2-39:RR:NC:3:353 F83054 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Mr. Lewis Bernstein Wippette International 463 7th Ave. New York, NY 10018 RE: The tariff classification of a rain jacket from China. Dear Mr. Bernstein: In your letter dated February 10, 2000 you requested a tariff classification ruling. The submitted sample, item number 8410-9006 (C1107) is a ladies rain jacket composed of 100% PVC with a 100% polyester insulation and a 100% nylon lining. The garment is hip length with an attached drawstring hood, full front zippered closure and two zippered pockets below the waist. You state that the jacket is valued not over $10.00 per unit. Item number 8410-9006 (C1107) may be subject to verification of unit value upon importation. The applicable subheading for the ladies rain jacket, item number 8410-9006 (C1107) will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other; Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit.” The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division