CLA-2-39:RR:NC:N3:353
Ms. Tonja Davenport
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of a rain poncho from China.
Dear Ms. Davenport:
In your letter dated November 13, 2006, on behalf of Dolgencorp, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, SKU #6-003-0178, style #1308DG is a rain poncho packaged in a bag made specifically for the poncho. The hooded poncho has a two snap closure at the front and two snaps on each side.
You indicate that the merchandise should be classified as plastic rainwear in subheading 3926.20.6000. However, your rain wear is constructed of ethylene vinyl acetate plastic (EVA). The subheading requires that the rainwear be constructed of polyvinyl chloride (PVC).
The applicable subheading for SKU #6-003-0178, style #1308DG will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics…Articles of apparel…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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division