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The tariff classification of lady’s pleather and textile pants from China.
Issued April 3, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G88826 (April 3, 2001)
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
The sample will be returned to you as requested. The submitted sample pants, style S350692 is constructed of knit fabric at the front of the pants coated or covered on the outer surface with polyvinyl chloride cellular plastic material. The back of the pants is made from woven 98% cotton/2% Lycra fabric. The pants are Jean style with two pockets at the front at the back and a front snap zipper closure. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The textile fabric backing for style S350692 is used merely for reinforcing purposes and the pants is therefore classified in Chapter 39.
CBP rationale
The applicable subheading for the pants, style S350692 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 G88826 April 3, 2001 CLA-2-39:RR:NC:3:353 G88826 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr./Ms. Shelly Monahan Seattle Pacific Ind., Inc. P.O. Box 58710 Seattle,WA 98138 RE: The tariff classification of lady’s pleather and textile pants from China. Dear Mr.\Ms. Monahan: In your letter dated March 12, 2001, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample pants, style S350692 is constructed of knit fabric at the front of the pants coated or covered on the outer surface with polyvinyl chloride cellular plastic material. The back of the pants is made from woven 98% cotton/2% Lycra fabric. The pants are Jean style with two pockets at the front at the back and a front snap zipper closure. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The textile fabric backing for style S350692 is used merely for reinforcing purposes and the pants is therefore classified in Chapter 39. The applicable subheading for the pants, style S350692 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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