CLA-2-62:OT:RR:NC:N3:348
Mr. Rich Chiba
GBL dba Froggtoggs
131 Sundown Drive NW
Arab, AL 35016
RE: The tariff classification of men’s jackets from China.
Dear Mr. Chiba:
In your letter dated April 9, 2014, you requested a tariff classification ruling. The samples will be returned to you as requested.
Style TT6405 is a waist length rain jacket. The unlined jacket is constructed of non-woven polypropylene fabric. The jacket features: a full front opening, zipper closure with an overlapping six snap flap, a hood with drawstring closures, two slant patch pockets at the chest with two zipper closures, two side pockets with zipper closures, long sleeves with hook and loop closures, elasticized rear waist with drawstring and a front hemmed bottom.
Style AS102 is a hip length rain jacket. The unlined jacket is constructed of non-woven polypropylene fabric. The jacket features: a full front opening, zipper closure with an overlapping five snap flap, a hood with drawstring closures, long sleeves with elasticized cuffs and a hemmed bottom.
In your letter you suggested classification of Styles TT6405 and AS102 , under 3926.20.6000 Harmonized Tariff Schedule of the United States (HTSUS), as 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. It is your understanding that the laminated fabric comprising the rainwear is considered to be of plastics for tariff purposes. Both raincoats are constructed of a three layer laminated fabric that consists of a middle layer of plastic film laminated on both sides with nonwoven textile fabric. You have included specifications that identify the plastic film as mircoporous polyolefin. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The ENs to Chapter 39 define cellular plastics as “plastics having many cells (either open, closed or both), dispersed through their mass. They include foam plastics, expanded plastics and microporous or microcellular plastics.” The ENs to Chapter 39, in the section titled “Plastics and textile combinations,” state, “Plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this Chapter (generally heading 56.02, 56.03 or 59.03)” Thus, the laminated fabric comprising the raincoats is considered to be textile fabric of heading 5603 and not sheeting of plastics of heading 3921.
Consequently, the applicable subheading for Style TT6405 and Style AS102 will be, 6210.10.9040, HTSUS, which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other. The rate of duty will be 16 percent 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division