10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a man’s jacket from China.
Issued June 8, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81341 (June 8, 2001)
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
The submitted sample is a man’s jacket constructed of knit polyester fabric coated or covered on the outer surface with polyurethane and PVC cellular plastic material. The garment features a ribbed knit bottom and cuffs, side pockets, pointed collar and a full front flap button closure that closes left over right. 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 the jacket is used merely for reinforcing purposes and the jacket is therefore classified in Chapter 39.
CBP rationale
The applicable subheading for 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 H81341 June 8, 2001 CLA-2-39:RR:NC:3:353 H81341 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Brian Brown Sliver Lining Apparel 12916 S. Broadway Los Angeles, CA 90061 RE: The tariff classification of a man’s jacket from China. Dear Mr. Brown: In your letter dated May 5, 2001, you requested a tariff classification ruling. The submitted sample is a man’s jacket constructed of knit polyester fabric coated or covered on the outer surface with polyurethane and PVC cellular plastic material. The garment features a ribbed knit bottom and cuffs, side pockets, pointed collar and a full front flap button closure that closes left over right. 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 the jacket is used merely for reinforcing purposes and the jacket is therefore classified in Chapter 39. The applicable subheading for 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
More rulings on the same tariff codes
The tariff classification of a men’s faux leather jacket from China
The tariff classification of boot band from China
The tariff classification of a woman’s skirt from Vietnam
The tariff classification of a silicone molded breast form from the United Kingdom
The tariff classification of birthday sash from China
The tariff classification of birthday sash from China
The tariff classification of a women’s belt from China
The tariff classification of a men’s faux suede jacket from Vietnam
The tariff classification of a men’s poncho from China
The tariff classification of a faux leather jacket from China
Follow H81341
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.