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The tariff classification of men's jacket from Hong Kong.
Issued August 7, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B87666 (August 7, 1997)
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
The submitted sample Style No. 5498 is a men's jacket constructed of 100% PVC plastic. The garment features a full frontal opening secured by a velcro closure, long sleeves with elasticized cuffs, a pouch pocket on the back of the garment secured by a zipper closure, and side panels constructed of knit mesh fabric.
CBP rationale
The applicable subheading for the men's jacket Style No. 5498 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: Other: Other, Other.
Full text
NY B87666 August 7, 1997 CLA-2-39:RR:NC:3:353 B87666 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. David J. Evan Grundfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave., 33rd Floor New York, NY 10167-3397 RE: The tariff classification of men's jacket from Hong Kong. Dear Mr. David J. Evan: In your letter dated July 11, 1997, on behalf of Tommy Hilfiger U.S.A., Inc., you requested a tariff classification ruling. The submitted sample Style No. 5498 is a men's jacket constructed of 100% PVC plastic. The garment features a full frontal opening secured by a velcro closure, long sleeves with elasticized cuffs, a pouch pocket on the back of the garment secured by a zipper closure, and side panels constructed of knit mesh fabric. The applicable subheading for the men's jacket Style No. 5498 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: 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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