CLA-2-39:OT:RR:NC:N3:348
Mr. Marc Eisman
Jade International, Inc.
Folcroft West Business Park
Bay 102, Georgetown Building
Folcroft, PA 19032
RE: The tariff classification of plastic rainwear from China.
Dear Mr. Eisman:
In your letter dated April 5, 2012, on behalf of your client Gloves Inc., you requested a tariff classification ruling.
Style 11562 consists of an unlined jacket and a pair of bib-and-brace overalls. The garments are composed of polyester woven fabric coated on both sides with compact polyvinyl chloride plastic. The jacket has a full front opening with a left over right snap closure, hood with drawstring and long sleeves with snap cuffs. The bib-and-brace overalls have a front bib that extends more than six inches above the natural waistline, significantly covering the chest area. The overalls feature shoulder straps with a buckle closure and snaps at the bottom of the legs and back panel of the bib.
Legal Note 2(a)(3) to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), states that Heading 5903 applies to:
Textile fabrics impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular) other than:
(3) Products in which the textile fabric is either completely embedded in plastic or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resultant change in color (Chapter 39). (emphasis added).
The fabric comprising Style 11562 is entirely coated or covered with plastics and therefore the fabric would be excluded from classification in chapter 59, HTSUS. Since the fabric from which the overalls and jacket is constructed is classifiable as a plastics good in chapter 39, the items will be classifiable as an article of plastics.
The applicable subheading for Style 11562 jacket and bib-and-brace overalls will be 3926.20.6000, HTSUS, which provides for Other articles of plastics and articles of other materials 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit. The rate of duty will be free.
Style 11563 consists of an unlined jacket and a pair of trousers. The garments are composed of 100% ethylene vinyl acetate (EVA). The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. An overlapping flap with five snap closures along the front placket and a snap closure at the bottom hem covers the zipper area. The garment has long sleeves and two pockets at the waist. The trousers feature an elasticized waist with two plastic eyelets, a drawstring closure and snaps at the bottom of the legs. The garments are packaged for retail sale in a bag, measuring approximately 10” x 10”. The bag is also composed of EVA and features a flap with two metal snap closures. The article also has a top center cutout (which measures approximately 2 inches in length by 1/4 inch in width) through which a flimsy plastic hanger protrudes. The bags are flimsy and are considered normal packaging.
The applicable subheading for Style 11563 jacket and trousers will be 3926.20.9050, HTSUS, which provides for Other articles of plastics and articles of other materials 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