10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

F83107 F8 Ruling Active

The tariff classification of a girl’s jacket from China and/or Hong Kong.

Issued March 3, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

F8 F83107 (March 3, 2000)

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The submitted sample, style F-001 is a girl’s jacket composed of clear polyurethane plastic material with a nylon taffeta lining. The garment has and elasticized bottom and sleeve cuffs, attached hood and a full front zippered closure.

CBP rationale

The applicable subheading for the girl’s jacket, style F-001 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 F83107 March 3, 2000 CLA-2-39:RR:NC:3:353 F83107 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. David Metty Global Transportation Services, Inc. 895 Blue Gentian Road Eagan, MN 55121 RE: The tariff classification of a girl’s jacket from China and/or Hong Kong. Dear Mr. Metty: In your letter dated February 15, 2000, on behalf of Gordon & Ferguson of Delaware, of Plymouth, Minnesota, you requested a tariff classification ruling. The submitted sample, style F-001 is a girl’s jacket composed of clear polyurethane plastic material with a nylon taffeta lining. The garment has and elasticized bottom and sleeve cuffs, attached hood and a full front zippered closure. The applicable subheading for the girl’s jacket, style F-001 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow F83107

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.