N251921 N2 Ruling Active

The tariff classification of jackets from Thailand.

Issued April 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

Both garments are composed of a plastic material. The garments are unlined and feature: a permanent hood with elasticized tightening, a full front zipper closure that extends to the bottom of the hood covered by a flap, long sleeves with hook and loop closure, two vented horizontal pockets that extend from the chest area to the waist with zipper closure covered by a flap, and elastic tightening at the bottom sides.

CBP rationale

The applicable subheading Style BC-X Jacket/31525226 and Style BC-X Jacket/31532226 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories:…Other: Other, Other.

Full text

N251921 April 21, 2014 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Christina Stemley Eddie Bauer 10401 NE 8th Street, Ste 500 Bellevue, WA 98004 RE: The tariff classification of jackets from Thailand. Dear Ms. Stemley: In your letter dated March 25, 2014, you requested a tariff classification ruling. Your sample will be returned to you, as requested. The submitted sample, Style BC-X Jacket/31525226, is a women’s hip length jacket. Style BC-X Jacket/31532226, is a men’s hip length jacket. A sample for Style BC-X Jacket/31532226 was not provided. Both garments are composed of a plastic material. The garments are unlined and feature: a permanent hood with elasticized tightening, a full front zipper closure that extends to the bottom of the hood covered by a flap, long sleeves with hook and loop closure, two vented horizontal pockets that extend from the chest area to the waist with zipper closure covered by a flap, and elastic tightening at the bottom sides. The applicable subheading Style BC-X Jacket/31525226 and Style BC-X Jacket/31532226 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic 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% 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 Rosemarie Hayward via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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