The tariff classification of a girl’s rain jacket set with scarf, hat and mittens from China.

NY K81481 December 8, 2003 CLA-2-39:RR:NC:3:353 K81481 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Mr. Lewis Bernstein Wippette International 3 Kuhl Ave. Hicksville, NY 11801 RE: The tariff classification of a girl’s rain jacket set with scarf, hat and mittens from China. Dear Mr. Bernstein: This ruling replaces ruling NY K80591 dated November 26, 2003 that contained a clerical error (i.e.) incorrect duty rate. The submitted sample, item SA1000 is a rain jacket set consisting of a jacket, hat, scarf and mittens. The jacket is made of PVC plastic material with a knit polyester fleece lining and is approximately $4.25 per piece. The scarf, hat and mittens are made of knit 100% polyester fleece fabric. The jacket has a full front zipper closure, two snap flap pockets and an attached hood. The watch style cap with cuff and the hat and mittens have a flower applique. The merchandise is sold at retail, provides warmth to the wearer, and contains two or more articles which are, prima facie, classifiable in different headings. Item SA1000 is considered “goods put up in sets for retail sale.” The goods are classifiable under the component that gives them their essential character, which in this case is the jacket. The applicable subheading for item SA1000 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Articles of apparel…Other: Plastic rainwear, including jackets…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 for 2003 and 2004. The hat and scarf fall within textile category designation 659; the mittens within textile category 631. China is a member of the World Trade Organization (WTO). Although the hat is subject to quota and the requirements of a visa, the scarf and mittens in the set are not currently subject to quota or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division