B86750 B8 Ruling Active

The tariff classification of a bomber style jacket from China.

Issued July 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The submitted sample is a bomber style jacket made of knit polyester with an outer surface of cellular plastic construction. Style #64-034 size (12-24) months, #74-034 (2T-4T), #84-034 (4-7), #94-034 (8-14) has a collar, full front zippered closure, knit waistband and cuffs, two slash pockets, a left breast pocket with a snap flap closure.

CBP rationale

The applicable subheading for the Style 64-034, 74-034, 84-034 and 94-034 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 heading 3901 to 3914: Other: Other, Other.

Full text

NY B86750 July 2, 1997 CLA-2-39:RR:NC:3:353 B86750 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Charles Santarelli Mersant International Ltd. 158-12 Rockway Blvd. Jamaica, N.Y. 11434-4840 RE: The tariff classification of a bomber style jacket from China. Dear Mr. Santarelli: In your letter dated June 19, 1997, Salmor Import Export Corp., you requested a tariff classification ruling. The submitted sample is a bomber style jacket made of knit polyester with an outer surface of cellular plastic construction. Style #64-034 size (12-24) months, #74-034 (2T-4T), #84-034 (4-7), #94-034 (8-14) has a collar, full front zippered closure, knit waistband and cuffs, two slash pockets, a left breast pocket with a snap flap closure. The applicable subheading for the Style 64-034, 74-034, 84-034 and 94-034 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 heading 3901 to 3914: 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 Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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