The tariff classification of plastic rainwear from China.
Active· CBP ruling HQ 806141· Issued 1995-02-09
Ruling text
NY 806141
February 9, 1995
CLA-2-39:S:N:N5:353 806141
CATEGORY: Classification
TARIFF NO.: 3926.20.6000
Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street 34th Floor
New Yotk, New York 10004
RE: The tariff classification of plastic rainwear from China.
Dear Mr. Peterson:
In your letter dated January 21, 1995, on behalf of Totes, Incorporated, you requested a tariff classification ruling.
The samples submitted styles 5212 and 5225 are plastic rainwear. Style 5212 is a 100% vinyl coat, which features a front full-length zippered opening. The front of the coat features a fabric mesh panel at the top. This panel is covered by a placket which is superimposed over the back portion of the coat. The coat features a collar and cuffs made of a rib-knit textile material. Style 5225 is a 100% vinyl jacket featuring a front full-length zippered opening. It features two zippered pockets on the front, and a permantently attached vinyl hood with a drawstring at the neckline.
The samples will be returned to you as per your request.
The applicable subheading for the plastic rainwear, styles 5212 and 5225 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and artiicles of other materials of headings 3901 to 3914: 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 Section 177 of the Customs Regulations (19 C.F.R. 177).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Source: rulings.cbp.gov — ruling 806141, retrieved 2026-10-12T05:23:14Z, republished verbatim. This digest is informational; only CBP issues binding rulings.