CLA-2-39:RR:NC:3:353 F80317

Ms. Barbara Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a raincoat from China.

Dear Ms. Wierbiciki:

In your letter dated December 2, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, style #PP193697 is a girl’s raincoat composed of 100% polyvinyl chloride plastic. The raincoat has a full front snap closure, round collar, two pockets and extends to the knee. You state that the cost of the raincoat is $2.77 per raincoat and will be sold in 2T, 3T, 4T, 4/ 5, 6 /6X and 7/8 sizes.

The applicable subheading for style #PP193697 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to3914: 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 for the years 1999 and 2000.

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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division