The tariff classification of toddler girls rain slicker from China.

NY G80683 August 31, 2000 CLA-2-39:RR:NC:3:353 G80683 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Ms. Linda Moyer Associated Merchandising Corp. 500 Seventh Ave. New York, NY 10018 RE: The tariff classification of toddler girls rain slicker from China. Dear Ms. Moyer: In your letter dated August 16, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style #49784, Rubber Duckie Slicker is a toddler girl’s rain slicker in sizes 2T-4T whose outer shell is composed of 100% PVC with a polyester taffeta lining. The garment has an attached hood and a full front zippered closure. The cost of the item is $4.95 per unit. The applicable subheading for the rain slicker, style #49784 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and plastics 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