CLA-2-39:OT:RR:NC:N3:348
Ms. Aneta Skromak
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of girls’ faux leather garments from China
Dear Ms. Skromak:
In your letter dated June 16, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style 2091101 is a girl’s waist length faux leather jacket. The jacket is composed of cellular polyurethane plastic material with a backing of 100% rayon woven fabric. The garment contains a knit polyester sherpa lining and a woven lining in the sleeves. The jacket features a pointed collar, a full front off-centered zipper, long sleeves with hemmed cuffs and a hemmed bottom. The jacket will be imported in sizes XS, S, M, L, XL and XXL.
Style 2090589 is a girl’s faux leather skirt. The skirt is composed of cellular polyurethane plastic material with a backing of 100% rayon woven fabric. The skirt is lined and features a full front snap closure, two faux front pockets and a hemmed bottom. The jacket will be imported in sizes 4, 5, 6, 6X/7, 8, 10, 12 and 14.
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 jacket and skirt, is used merely for reinforcing the cellular plastic. Therefore, the jacket and the skirt are considered made of plastic material of Chapter 39.
The applicable subheading for both styles 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 heading 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 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].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division