CLA-2-39:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 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 RJ15-NSYV is a jacket with detachable hood, constructed from woven 100 percent polyester fabric coated with compact plastic that completely obscures the underlying fabric. The jacket has a full front opening with snap closure. The sleeves have a snap closure at the wrist. The jacket also features a detachable hood.
Style RC15-NSYV is a 48 inch long raincoat with detachable hood, constructed from woven 100 percent polyester fabric coated with compact plastic that completely obscures the underlying fabric. The raincoat has a full front opening with snap closure. The sleeves have a snap closure at the wrist. The raincoat also features a detachable hood. The detachable hood may be sold separately. When it is sold separately, it is sold as style number RH15-NSYV.
Style RB15-NSYV is a bib style overall, constructed from woven 100 percent polyester fabric coated with compact plastic that completely obscures the underlying fabric.. It has shoulder straps and hemmed leg closures with a snap closure at the ankles.
Style RS15-NSYV is a three piece rain suit to include jacket with detachable hood and bib style overall, constructed from woven 100 percent polyester fabric coated with compact plastic that completely obscures the underlying fabric. The features of the jacket with detachable hood and bib style overall are described above.
A ruling cannot be issued regarding the rain jackets and raincoats 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 the rain jackets and raincoats at this time. The classification determination may be impacted by a court case currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
Regarding the detachable hood and the bib style overall, in your letter you suggested classification under tariff subheading 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for 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. We disagree with your proposed classification.
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.
If valued not over $10 per unit, the applicable subheading for the detachable hood and the bib style overall will be 3926.20.6000, 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: 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.
If valued over $10 per unit, the application subheading for the detachable hood and the bib style overall will 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.
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