CLA-2-39:RR:NC:3:353 G80591
Ms. Tina M. Beegle
Charles M. Schayer & Co.
15210 32nd Ave., South, Ste D
Seattle, WA 98188
RE: The tariff classification of a Men’s PVC Parka from China.
Dear Ms. Beegle:
In your letter dated August 4, 2000 you requested a tariff classification ruling. The sample will be returned as per your request.
The submitted sample is a Men’s Parka composed of PVC with a fleece lining. The parka has a full front zipper closure with a snap storm flap, attached drawstring hood with a peak and two snap patch pockets below the waist.
The applicable subheading for the Men’s PVC Parka 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% ad valorem.
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