F87459 F8 Ruling Active

The tariff classification of a jacket and overalls from Canada.

Issued June 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The samples will be returned to you as requested. The submitted samples are a jacket and overalls composed of 83% PVC, 9% polyester and 8% polyamide fabric. The plastic coats both sides of the fabric. The jacket has an attached, full front snap closure and an attached drawstring hood. The bib and brace overalls have textile adjustable straps with plastic buckles and buttons. The items are valued over $10.00 per unit.

CBP rationale

The applicable subheading for the jacket and overalls 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 F87459 June 20, 2000 CLA-2-39:RR:NC:3:353 F87459 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Debra A. Tremblay Affiliated USA Inc. 193 West Service Rd. Champlain, NY 12919 RE: The tariff classification of a jacket and overalls from Canada. Dear Ms. Tremblay: In your letter dated June 8, 2000 you requested a tariff classification ruling. The samples will be returned to you as requested. The submitted samples are a jacket and overalls composed of 83% PVC, 9% polyester and 8% polyamide fabric. The plastic coats both sides of the fabric. The jacket has an attached, full front snap closure and an attached drawstring hood. The bib and brace overalls have textile adjustable straps with plastic buckles and buttons. The items are valued over $10.00 per unit. The applicable subheading for the jacket and overalls 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 general 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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