E83431 E8 Ruling Active

The tariff classification of a girl’s jacket from China.

Issued June 28, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The sample will be returned to you as requested. The submitted sample, style #221886 is a girl’s jacket composed of 100% polyurethane material an lined with a 100% woven cotton fabric. The garment has long sleeves, a full front zippered opening, an attached hood and two front pouch pockets.

CBP rationale

The applicable subheading for style #221886 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.

Full text

NY E83431 June 28, 1999 CLA-2-39:RR:NC:3:353 E83431 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Brian Tell B.B. Dakota, Inc. 298 Broadway Laguna Beach, CA 92651 RE: The tariff classification of a girl’s jacket from China. Dear Mr. Brian Tell: In your letter dated June 11, 1999 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style #221886 is a girl’s jacket composed of 100% polyurethane material an lined with a 100% woven cotton fabric. The garment has long sleeves, a full front zippered opening, an attached hood and two front pouch pockets. The applicable subheading for style #221886 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

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