The tariff classification of plastic wearing apparel from China.
Issued November 16, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
As requested, the samples will be returned to you. You have submitted three samples. Style F01000144, “Ladies Ring Me Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric. Style F01000146 “Ladies Structured Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric. Style F01000147 “Ladies Bonded Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric. Chapter 59 Note 2(a)(5) states that “Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics… other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter39).” The textile backing for style numbers F01000144, F01000146 and F01000147 is used merely for reinforcing the cellular plastic. Therefore, the item is considered made of plastic material of Chapter 39.
CBP rationale
The applicable subheading for style numbers F01000144, F0100146, and F1000147 (tops and bottoms) 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: other: other, other.
Full text
NY L88496 November 16, 2005 CLA-2-39:RR:NC:3:353 L88496 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Eric Ehrens Somerbond Ltd. c/o Eric Ehrens Co. 4 Park Avenue Suite 17E New York, NY 10016 RE: The tariff classification of plastic wearing apparel from China. Dear Mr. Ehrens: In your letter dated October 19, 2005, on behalf of Somerbond Ltd., you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style F01000144, “Ladies Ring Me Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric. Style F01000146 “Ladies Structured Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric. Style F01000147 “Ladies Bonded Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric. Chapter 59 Note 2(a)(5) states that “Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics… other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter39).” The textile backing for style numbers F01000144, F01000146 and F01000147 is used merely for reinforcing the cellular plastic. Therefore, the item is considered made of plastic material of Chapter 39. The applicable subheading for style numbers F01000144, F0100146, and F1000147 (tops and bottoms) 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: other: other, other. The rate of duty will be 5 percent 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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
The tariff classification of women’s garments from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →