The tariff classification of a men’s jacket from Vietnam

N152418 March 22, 2011 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s jacket from Vietnam Dear Mr. Rizner: In your letter dated February 21, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as requested Clear Rain Jacket Style 3160 is a men’s jacket composed of 100% PVC. The garment is unlined, contains a removal hood and will be available in sizes S-3XL. It features long sleeves with snap cuffs, 2 snap closure pockets at the waist, a full frontal opening with zipper, stand-up collar and 3 vents at the upper back. This garment will also be imported in style Youth 3161 in sizes S-L. The applicable subheading for Clear Rain Jacket Styles 3160 and Youth 3161 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 (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division