CLA-2-39:S:N:N:HO6 REH
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163
Attention: William A. Vollmerhausen
RE: The tariff classification of a PVC jacket from Taiwan.
Dear Mr. Vollmerhausen:
In your letter dated May 15, 1998, you requested a tariff
classification.
A women's hooded cold weather synthetic leather coat,
identified as style #2451, was submitted for our examination. The
hip-length shell is made from fabric-backed cellular PVC material
and is fully lined and insulated with layers of woven polyester
and man-made fiberfill. There is a full frontal opening with a
zipper closure and additional button fasteners securing the
overlapping storm flap. Other features include cord tighteners at
the hood and elasticized waistline and adjustable metal buttons
on the cuff tabs. There is a diagonal slash chest pocket and
button down flapped pouch pocket on both front panels.
The applicable subheading for the style #2451, coat, will be
3926.20.9050, Harmonized Tariff Schedule of the United States
(HTS), 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): Other: Other...
Other... The rate of duty will be 5 percent ad valorem.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Timothy G. Moran
Service Port Director
St. Albans, VT.