CLA-2-39:OT:RR:NC:N3:353
Ms. Maryellen West
The Folsom Corporation
43 McKee Dr.
Mahwah, NJ 07430
RE: The tariff classification of a women’s rain jacket from China.
Dear Ms. West
In your letter undated letter received in this office July 21, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample Style W51660 is a women’s rain jacket with an outer shell made of PVC plastic material with 100% cotton lining. The jacket is approximately hip length with an attached hood, two flap patch pockets and a full front zipper closure with a drawcord at the bottom.
If valued not over $10 per unit, the applicable subheading for Style W51660 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of apparel and clothing accessories: Plastic rainwear … featuring an outershell of polyvinyl chloride plastic … valued not over $10 per unit.” The duty rate will be Free.
If valued over $10 per unit, the applicable subheading for style W51660 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Other apparel and clothing accessories.” The duty rate 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division