The tariff classification of an infant rain jacket and blanket from Hong Kong.

NY G87708 March 28, 2001 CLA-2-39:RR:NC:3:353 G87708 CATEGORY: Classification TARIFF NO.: 3926.20.6000, 9404.90.8505 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Rd, 2nd Fl. Valley Stream, NY 11580 RE: The tariff classification of an infant rain jacket and blanket from Hong Kong. Dear Mr. Weinrauch: In your letter dated March 8, 2001, on behalf of Impact Imports you requested a classification ruling. The samples will be returned to you as requested. Two samples were submitted with your request. Style #240B is an infant’s rain jacket composed of an outer shell of 100% PVC plastic material with a removable lining composed of knit 80% cotton/20%polyester fabric. The unit value of the 3-9 month size is and the 12-24 month size is less than $10. per unit. The jacket has a full front zippered closure and an attached hood. Style #72003 referred to as a blanket, is considered a quilt comforter. The outer shell is made from 80% cotton and 20% polyester knit pile fabric. It is stuffed with a polyester fiberfill. The 33” square comforter features an embroidered bear design in one corner. The applicable subheading for the infant jacket, style #240B 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 duty rate will be Free. The applicable subheading for the blanket/comforter, style #72003 will be 9404.90.8505, Harmonized Tariff Schedule (HTS), which provides for “Mattress supports, articles of bedding and similar furnishing…: Other: Other: Quilts, eiderdowns, comforters and similar articles, With outer shell of cotton.” The duty rate will be 13.3% ad valorem. Style #72003, blanket/comforter falls within textile category designation 362. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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