United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D83090 - NY D83146 > NY D83092

Previous Ruling Next Ruling
NY D83092

October 20, 1998

CLA-2-39:RR:NC:3:353 D83092


TARIFF NO.: 3926.20.9050

Mr. Brian Tell
B.B. Dakota, Inc.
298 Broadway
Laguna Beach, CA 92651

RE: The tariff classification of a Men's Jacket from China.

Dear Mr. Tell:

In your letter dated September 29, 1998 you requested a tariff classification ruling.

The submitted sample, Style #4683 is a men's jacket whose outer shell is made from a plastic knit fabric, coated or covered on the outer surface with a cellular plastic material. The garment has a full front button closure that closes left over right, two slash pockets below the waist, and a collar. The jacket does not afford enough coverage in length to be considered rainwear.

As per Chapter 59 note 2(a)(5), Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes the item is classified in Chapter 39. The textile fabric backing for Style #4683 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the men's jacket, Style 4683 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of plastics and articles of articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): 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 212-466-5881.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: