CLA-2-39:OT:RR:NC:N3:348
Ms. Lena Rainbow
PVH
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of men’s jackets from China.
Dear Ms. Rainbow:
In your letter dated, March 12, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 40GC508 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of knit fabric. The garment is lined and features the following: a stand-up collar with a two snap closure, a full front zipper closure, two zippered chest pockets, an inside pocket on the right and left inside of the chest, long sleeves with snap closures, slash pockets at the waist, and a hemmed bottom.
Style 40GC511 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of knit fabric. The garment is lined and features the following: a stand- up collar with a two snap closure, a full off-center zipper closure, an inside pocket on the right and left inside of the chest, long sleeves with zipper closure, two zippered breast pockets, two front slant pockets with zipper closure, and a hemmed bottom.
Style 40GC555 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of knit fabric. The garment is lined and features the following: a fold-down collar, a full front zipper closure that extends to the top of the collar, long sleeves with snap closures, two front slant pockets at the waist, and a hemmed bottom.
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 the men’s jackets are used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39.
The applicable subheading for Styles 40GC508, 40GC511 and 40GC555 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts: 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 at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division