The tariff classification of a men’s faux leather jacket from China

N363384August 13, 2026CLA-2-39:OT:RR:NC:N3:348
CATEGORY: Classification
TARIFF NO.: 3926.20.9050
Mr. Andrew LuOceanland Service, Inc.4982 4th StreetIrwindale, CA 91706RE: The tariff classification of a men’s faux leather jacket from ChinaDear Mr. Lu:In your letter dated
July 16, 2026
, you requested a tariff classification ruling on behalf of your client, G-TexApparel Inc. The sample will be retained by this office.Style CB81426 is a men’s faux leather jacket. The outer shell is composed of cellular polyurethane plasticmaterial with a backing of 100% polyester woven fabric present merely for reinforcement purposes. Thejacket is lined with woven polyester fabric and quilted to a nonwoven polyester fill batting. The jacketfeatures a sherpa collar, a full front zipper closure, long sleeves with ribbed knit cuffs, one zippered chestpocket, two zippered pockets at the waist, and a ribbed knit bottom.You suggested classification under subheading 6210., Harmonized Tariff Schedule of the20.3000 UnitedStates (HTSUS). We disagree with your proposed classification. Chapter 59 Note 2(a)(5) states that"Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics… otherthan: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric ispresent merely for reinforcing purposes (chapter 39)." Because the textile fabric backing in this garment ispresent merely for reinforcing the cellular plastic, the jacket is classified as an apparel of plastic materialunder Chapter 39.Consequently, the applicable subheading for Style CB81426 will be 3926.20.9050, HTSUS, which providesfor “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel andclothing accessories (including gloves, mittens, and mitts): Other: Other: Other.” The general rate of dutywill be 5 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division