CBP Ruling F88216 — The tariff classification of coat from China.

Tariff classification

Headings: 3926

Product description

The sample will be returned to you as requested. The submitted sample, style M30021, identified as “Pacific Flyer” PVC coat is a coat whose outer shell is made of a knit fabric, coated or covered on the outer surface with a PVC cellular plastic material. The garment has acrylic sherpa lining, full front zippered closure, pointed collar; two slash pockets below the waist and extends to below the hip. You also state that the garment will be imported in big boys’ style Y30321 and little boys’ style B30521. Chapter 59 note 2(a)(5), states that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39) The textile fabric backing for styles M30021, Y30321 and B30521 is used merely for reinforcement purposes and the “Pacific Flyer” PVC coat is therefore classified in Chapter 39.

CBP rationale

The applicable subheading for the “Pacific Flyer” PVC coat, styles M30021, Y30321 and B303521 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 F88216 June 15, 2000 CLA-2-39:RR:NC:3:353 F88216 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 1359 Broadway, Suite 1808 New York, NY 10018 RE: The tariff classification of coat from China. Dear Mr. Attias: In your letter dated May 29. 2000,you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style M30021, identified as “Pacific Flyer” PVC coat is a coat whose outer shell is made of a knit fabric, coated or covered on the outer surface with a PVC cellular plastic material. The garment has acrylic sherpa lining, full front zippered closure, pointed collar; two slash pockets below the waist and extends to below the hip. You also state that the garment will be imported in big boys’ style Y30321 and little boys’ style B30521. Chapter 59 note 2(a)(5), states that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39) The textile fabric backing for styles M30021, Y30321 and B30521 is used merely for reinforcement purposes and the “Pacific Flyer” PVC coat is therefore classified in Chapter 39. The applicable subheading for the “Pacific Flyer” PVC coat, styles M30021, Y30321 and B303521 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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