CLA-2-39:OT:RR:NC:N:N3
Mr. Rich Chiba
Frogg Toggs
131 Sundown Drive
Arab, AL 35976
RE: The tariff classification of plastic rainwear from China.
Dear Mr. Chiba:
In your letter dated October 29, 2013, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style UL12104Y-04 consists of an unlined jacket and a pair of trousers. The garments are composed of polyurethane plastic material with a backing of non-woven polypropylene fabric. The jacket has a full front opening, zipper closure with overlapping flap, hood, long sleeves with elasticized cuffs and a hemmed bottom. The trousers feature an elasticized waist and hemmed bottoms.
Chapter 56 Note 3(c) states that “Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Headings 5602 and 5603 do not, however, cover: (c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (chapter 39 or 40).” The non-woven backing for style UL12104Y-04 is used merely for reinforcing the polyurethane plastic. Therefore, the jacket and trousers are considered made of plastic material of Chapter 39.
The applicable subheading for the jacket of style UL12104Y-04 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for 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. The rate of duty will be free.
The applicable subheading for the trousers of style UL12104Y-04 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for 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. The rate of duty will be free.
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 at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division