The tariff classification of rainwear from China.

NY M84330 July 13, 2006 CLA-2-39:RR:NC:3:353 M84330 CATEGORY: Classification TARIFF NO.: 3926.20.6000, 3926.20.9050 Mr. Migle Maciunskaite Beijing Trade, LLC 900 2nd St, NE Suite 309 Washington, DC 20002 RE: The tariff classification of rainwear from China. Dear Mr. Maciunskaite: In your letter dated June 19, 2006, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample is Style Number MM061906 rainwear leggings consisting of a pair of ankle to hip length leggings that are constructed of a polyester and cotton substrate coated on both sides with polyvinyl chloride (PVC). The two leggings are connected at the hip by a textile strap and plastic slide. Chapter 59 Note 2 (a) (3) states that “Heading 5903 applies to: (a) Textile materials, impregnated, coated, covered or laminated with plastics, whatever weight per square meter and whatever the nature of the plastic material (compact or cellular) other than: (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change in color (chapter 39).” Therefore, the rainwear leggings are classified in chapter 39. The applicable subheading for the Style Number MM061906 rainwear leggings, if valued not over $10 per unit, will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories…other: plastic rainwear…featuring an outer shell of polyvinyl chloride plastic…valued not over $10 per unit. The duty rate will be Free. The applicable subheading for the Style Number MM061906 rainwear leggings, if valued over $10 per unit, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories…other: other, other. The duty rate will be 5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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