The tariff classification of a raincoat and scarf from China.

NY J82128 March 26, 2003 CLA-2-39:RR:NC:3:353 J82128 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Mr. Lewis Bernstein Wippette International 3 Kuhl Avenue Hicksville, NY 11801 RE: The tariff classification of a raincoat and scarf from China. Dear Mr. Bernstein: In your letter dated March 3, 2003 you requested a tariff classification ruling. The submitted sample is an Item Number SA7000 Children’s Hooded Rain Jacket consisting of an outerwear jacket and scarf that will be sold together at retail. The jacket is a rain jacket constructed of an outer shell of PVC plastic and lined with 100%woven nylon fabric. The jacket features 100% polyester insulation, an attached hood, left over right storm flap closure, and a rear loop though which the scarf is threaded. The scarf is constructed of 100% knit polyester fabric. The jacket outer surface is printed with dinosaurs of various colors; the scarf is in a matching color with a plastic dinosaur patch of the same PVC plastic as the jacket. The scarf provides additional warmth to the wearer as does the polyester insulation in the jacket. The jacket and scarf will be classified as a set. The applicable subheading for the Item Number SA7000 Children’s Hooded Rain Jacket will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…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. China is a member of the World Trade Organization (WTO), and the scarf is not subject to quota or the requirements of a visa. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division