Ms. Stella Chow
Karasia Imports, Inc.
532 North Gerona Avene
San Gabriel, Ca 91775
RE: The tariff classification of a faux leather jacket from China
Dear Ms. Chow
In your letter dated September 5, 2019, on behalf of your client, American Girl, you requested a tariff classification ruling. The sample will be returned to you, as requested.The submited sample, Style GNG98, is a girls’ motorcycle-style faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven viscose rayon fabric present merely for reinforcing purposes. The garment is lined and features the following: long sleeves with zippered cuffs, a full front off centered zipper closure, one front inset horizantonal zippered pocket and a faux flap pocket above the waist.
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 faux leather jacket 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 GNG98 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 headings 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.20.9050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3926.20.9050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.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