&&The “Apparel 10mm PVC Suit APHD C004, P/N 2000015734” is described as a brown camouflage two-piece rain suit for adults available in sizes M to 2XL. This product consists of a hooded jacket and pair of pants packaged inside a carrying bag. The jacket, pants and carrying bag are articles of plastics composed of 100% plasticized polymer of vinyl chloride. The jacket has a snap front with left over right enclosure and the pants have an elasticized waist band. The “Coleman” logo is written on the left front of the jacket.

Clasificación SA

3926.20.99.10

Razonamiento CBSA

&&Chapter 39 covers plastics and articles thereof. Heading 39.26 includes articles of plastics. The Explanatory Notes state that this heading includes articles of apparel and clothing and accessories made by sewing or sealing sheets of plastics, such as rain wear. This item is made of plastics and is specifically designed to keep people dry from the rain.

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