CLA-2-39:RR:NC:3:353 F85087
Ms. Margaret Van Duyn
La Crosse Rainfair Safety Products
3600 S. Memorial Drive
Racine, Wisconsin 53403
RE: The tariff classification of a rain poncho in a bag from China.
Dear Ms. Van Duyn:
In your letter dated March 30, 2000 you requested a tariff classification ruling.
The submitted sample, style #8009 Stearns is a rain poncho in a bag composed of 100% PVC (polyvinyl chloride) material. The poncho has an attached hood and a two snap closure on each side.
Imported with the poncho is a carry bag. The carry bag measures approximately 6 ½” X 10” with a drawstring closure. The carry bag is constructed of the same type of PVC material as the poncho.
The item is a composite good as that term is defined in the HTS. The classification of the entire item, including the bag, is based on which portion provides the essential character. In this case it is the poncho.
The applicable subheading for the rain poncho, style #8009 Stearns 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 to 3914: 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.
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