The tariff classification of a jacket from China.
Issued June 11, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.9050
Headings: 3926
Product description
The submitted sample, Item #A81973 Faux Leather Washed Metallic Zip Front Jacket is constructed of cellular polyurethane plastic material with a backing of woven rayon fabric that is present merely for reinforcing purposes. The jacket has two flap pockets, pointed collar. Full front zipper closure and extends to approximately the upper hip. Chapter 59 Note 2(a)(5) states that "2. 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 (chapter 39)." The textile fabric backing for Style 110807 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
CBP rationale
The applicable subheading for Item #A81973 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: Other, Other.
Full text
N028471 June 11, 2008 CLA-2-39:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive Westchester, PA 19380-4262 RE: The tariff classification of a jacket from China. Dear Ms. Purcell: In your letter dated May 13, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Item #A81973 Faux Leather Washed Metallic Zip Front Jacket is constructed of cellular polyurethane plastic material with a backing of woven rayon fabric that is present merely for reinforcing purposes. The jacket has two flap pockets, pointed collar. Full front zipper closure and extends to approximately the upper hip. Chapter 59 Note 2(a)(5) states that "2. 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 (chapter 39)." The textile fabric backing for Style 110807 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for Item #A81973 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: Other, Other." The rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
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