Ms. Esther Chen
Kohl’s Department Store
New York, NY 10018
RE: The tariff classification of jacket from China
Dear Ms. Chen
In your letter dated June 14, 2019, you requested a tariff classification ruling. The sample will be returned to you under a separate cover.The sample submitted, Style WV94Z11, is a ladies’ motorcycle-style faux leather jacket. You state the jacket is constructed of compact polyurethane, however, upon further examination we have determined that the garment is of cellular construction. The jacket is composed of cellular polyurethane plastic material with a backing of woven rayon fabric present merely for reinforcing purposes. The garment is lined and features the following: a faux fur collar, long sleeves, a full off-center zipper closure, two zippered pockets at the waist, and a hemmed bottom.
You suggested that the item could be classified in either subheading 3926.20.9050 which provides for "Articles of apparel and clothing accessories…Other: Other, Other." or 6210.30.3000, which provides for Garments, made up of fabrics of heading 5903, 5906, or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Harmonized Tariff Schedule of the United States, (HTSUS).
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 (chapter 39)." The textile fabric backing for Style WV94Z11 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
The applicable subheading for Style WV94Z11 will be 3926.20.9050, 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 the World Wide Web at https://hts.usitc.gov/current.
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]
Steven A. Mack
National Commodity Specialist Division