CLA-2-39:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 6210.50.3000; 3926.20.6000; 3926.20.9000
Mr. Brian Baldwin
Attorney in Fact
DSV Air & Sea Inc.
3800 Camp Creek Parkway
Suite 180, Building 1200
Atlanta, GA 30331
RE: The tariff classification of rainwear from China
Dear Mr. Baldwin:
In your letter dated July 31, 2015, you request a tariff classification ruling on behalf of Radians, Inc. Our response was delayed due to laboratory analysis. The samples are being returned as requested.
Style RC20-NZKV is a unisex coverall with detachable hood, constructed from woven 100 percent polyester fabric coated with compact plastic that completely obscures the underlying fabric. The unlined garment features a full front zipper opening, snap closure at the wrist, elastic gathering at the waist and hemmed leg openings with a snap closure at the ankles.
Style RB20-NSKV is a bib style overall, constructed from woven 100 percent polyester fabric coated on both sides with a compact plastic. The unlined garment features elastic shoulder straps and hemmed leg openings with a snap closure at the ankles.
Style RJ20-NSKV is a jacket with detachable hood, constructed from woven 100 percent polyester fabric coated on both sides with a compact plastic. The unlined garment features a full front zipper opening with snaps at the neck and at the hem, snap closure at the wrist and a collar.
The applicable subheading for style RC20-NZKV, the unisex overall, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8 percent ad valorem
You suggested classification of style RV20-NSKV, the bib style overall, under tariff subheading 6210.50.3000, HTSUS. We disagree with your proposed classification for style RV20-NSKV.
Chapter 59 Note 2(a)(3) states that “Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…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).” Therefore, the garment is considered made of plastic material of Chapter 39. Since the garment is composed of plastic and not textile, it cannot be classified in Chapter 62.
The applicable subheading for style RV20-NSKV, the bib style overall, if valued not over $10 per unit, will be 3926.20.6000, 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: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued at not over $10 per unit.
The applicable subheading for style RV20-NSKV, the bib style overall, if valued over $10 per unit will be 3926.20.9000, 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. The rate of duty will be 5 percent ad valorem.
A ruling cannot be issued regarding style RJ20-NSKV, the rain jacket with detachable hood, due to a pending court case. Section 177.7 of the Customs Regulations (19 C.F.R.177.7) provides that rulings will not be issued in certain circumstances. Specifically, Section 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to Style RJ20-NSKV at this time. The classification determination may be impacted by a court case currently pending in the Court of Internal Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
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 Barbara Kiefer at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division