G85428 G8 Ruling Active

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

Issued January 9, 2001 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 No. 2221BM is a man’s jacket composed of and outer shell of 100% PVC compact plastic material. The upper body lining is fleece and the lower body lining is nylon taffeta with polyester filled quilt. The garment has two slash pockets, an attached hood with a draw string closure and a full front zippered closure.

CBP rationale

The applicable subheading for the man’s jacket, style 2221BM 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 G85428 January 9, 2001 CLA-2-39:RR:NC:3:353 G85428 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Rita Yeung Amtai Inc./White Sierra 2200 Martin Ave. Santa Clara, CA 95050 RE: The tariff classification of a man’s jacket from China. Dear Ms. Yeung: In your letter dated December 14, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style No. 2221BM is a man’s jacket composed of and outer shell of 100% PVC compact plastic material. The upper body lining is fleece and the lower body lining is nylon taffeta with polyester filled quilt. The garment has two slash pockets, an attached hood with a draw string closure and a full front zippered closure. The applicable subheading for the man’s jacket, style 2221BM 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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