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The tariff classification of a Pea Coat from China.
Issued August 9, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80037 (August 9, 2000)
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
The sample will be returned to you as requested. The submitted sample style M30064 is constructed of a woven 55.6% polyester/ 44.4% cotton fabric, coated or covered on the outer surface with an embossed a PVC cellular plastic material. The garment is double breasted, has full front button closure that can be closed left over right or right over left, pointed collar, and two slash pockets below the waist. 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 style M30064 is used merely for reinforcing purposes and the jacket is therefore classified in Chapter 39. You ask whether the jacket would be considered PVC rainwear under Subheading 3926.20.6000. The jacket has slash pockets not associated with rainwear, and is not designed, sold, intended for use as rainwear, nor is it commonly or commercially known as rainwear.
CBP rationale
The applicable subheading for the man’s jacket, style M30064, 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 G80037 August 9, 2000 CLA-2-39:RR:NC:3:353 G80037 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 a Pea Coat from China. Dear Mr. Attias: In your letter dated July 20, 2000, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample style M30064 is constructed of a woven 55.6% polyester/ 44.4% cotton fabric, coated or covered on the outer surface with an embossed a PVC cellular plastic material. The garment is double breasted, has full front button closure that can be closed left over right or right over left, pointed collar, and two slash pockets below the waist. 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 style M30064 is used merely for reinforcing purposes and the jacket is therefore classified in Chapter 39. You ask whether the jacket would be considered PVC rainwear under Subheading 3926.20.6000. The jacket has slash pockets not associated with rainwear, and is not designed, sold, intended for use as rainwear, nor is it commonly or commercially known as rainwear. The applicable subheading for the man’s jacket, style M30064, 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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