The tariff classification of rain jacket from China.

NY L80068 November 2, 2004 CLA-2-39:RR:NC:3:353 L80068 CATEGORY: Classification TARIFF NO.: 3926.20.6000 Ms. Barbara J. Riley Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of rain jacket from China. Dear Ms. Riley: In your letter dated September 30, 2004 you requested a tariff classification ruling. The submitted samples are Item #s 83275 Rain Jacket w/flannel lining – navy blue & 83276 Rain Jacket w/flannel lining – green. Both jackets are constructed of a PVC outer shell with flannel fabric lining. The men’s jackets feature an attached hood with drawstring that is capable of being stored in the collar when not in use. Both jackets have many characteristics of rain jackets including a loose fit, protection from the elements to the upper thigh, collar with drawstring that fits securely around the neck, full front left over right snap storm flap closure, snap wrist closures, snap flap pockets and vents. The jackets are valued at not over $10 each. The applicable subheading for the Item #s 83275 Rain Jacket w/flannel lining – navy blue & 83276 Rain Jacket w/flannel lining – green will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics… 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division