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The tariff classification of a jacket from China.
Issued January 11, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85597 (January 11, 2001)
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
The sample will be returned to you as requested. The submitted sample is constructed of a knit fabric, coated or covered on the outer surface with embossed cellular polyurethane plastic material. The garment is lined with quilted polyester fabric. The jacket features a pointed collar, button cuffs, two slash pockets, zippered left breast pocket and a full front zippered closure. 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 the jacket is used merely for reinforcing purposes and is therefore classified in Chapter 39.
CBP rationale
The applicable subheading for the jacket, 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 G85597 January 11, 2001 CLA-2-39:RR:NC:3:353 G85597 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Bob Glover Coppersmith Inc. 2041 Rosecrans Ave., Third Fl. El Segundo, CA 90245 RE: The tariff classification of a jacket from China. Dear Mr. Glover: In your letter dated December 19, 2000 on behalf of Bensal Apparel, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is constructed of a knit fabric, coated or covered on the outer surface with embossed cellular polyurethane plastic material. The garment is lined with quilted polyester fabric. The jacket features a pointed collar, button cuffs, two slash pockets, zippered left breast pocket and a full front zippered closure. 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 the jacket is used merely for reinforcing purposes and is therefore classified in Chapter 39. The applicable subheading for the jacket, 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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