CLA-2-39:OT:RR:NC:N3:348
Mr. Andrew Lu
Oceanland Service, Inc.
4982 4th Street
Irwindale, CA 91706
RE: The tariff classification of a men’s faux leather jacket from China
Dear Mr. Lu:
In your letter dated July 16, 2026, you requested a tariff classification ruling on behalf of your client, G-Tex
Apparel Inc. The sample will be retained by this office.
Style CB81426 is a men’s faux leather jacket. The outer shell is composed of cellular polyurethane plastic
material with a backing of 100% polyester woven fabric present merely for reinforcement purposes. The
jacket is lined with woven polyester fabric and quilted to a nonwoven polyester fill batting. The jacket
features a sherpa collar, a full front zipper closure, long sleeves with ribbed knit cuffs, one zippered chest
pocket, two zippered pockets at the waist, and a ribbed knit bottom.
You suggested classification under subheading 6210.20.3000, Harmonized Tariff Schedule of the United
States (HTSUS). We disagree with your proposed classification. 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)." Because the textile fabric backing in this garment is
present merely for reinforcing the cellular plastic, the jacket is classified as an apparel of plastic material
under Chapter 39.
Consequently, the applicable subheading for Style CB81426 will be 3926.20.9050, 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: Other.” The general rate of duty
will be 5 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division