CLA-2-39:OT:RR:NC:N3:348
Ms. Rebecca Cheung-Tran
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of men’s garments from China.
Dear Ms. Cheung-Tran:
This replaces Ruling Number N300464, dated September 28, 2018, which contained a clerical error in the Harmonized Tariff Schedule of the United States (HTSUS) for style 100038280. A complete corrected ruling follows.
In your letter dated September 5, 2018, you requested a tariff classification ruling. The samples will be returned under sepearte cover.
Style 79744 is a men’s hip-length jacket. The garment is composed of cellular polyurethane plastic material with a backing of rayon knit fabric. The lined and poly-filled garment features a full front opening secured by a zipper closure and one button closure at the neckline, long hemmed sleeves, a detachable hood, pockets at the left and right chest with a metal snap and zippered closure, pockets below the waist and a ribbed knit bottom.
Style 69730 is a men’s hip length jacket. The garment is composed of cellular polyurethane plastic material with a backing of rayon woven fabric. The lined garment features a stand up collar, a full front opening secured by a zipper closure, pockets at the chest and below the waist and a hemmed bottom
Style 100038280 is a men’s hip length jacket. The garment is composed of 100% polyester knit fabric that has been laminated with a cellular plastic that completely obscures the underlying fabric. The polyester knit fabric has been brushed, creating a dense fibrous surface. The lined garment features full front opening with a zipper closure , a stand-up collar with a snap button closure, zippered pockets below the waist, long hemmed sleeves with zipperd closures at the cuffs and a hemmed bottom. Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the jacket is considered to be made of a fabric of heading 5903.
Style 100052118 is a men’s hip-length jacket. The garment is constructed from 100% rayon woven fabric coated with cellular polyurethane on the outer surface that completely obscures the underlying fabric. The rayon fabric is bonded to a faux fur fabric that you state in your letter is of weft knit, looped pile construction. The unlined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; zippered chest pockets; unsecured pockets below the waist; long cuffed sleeves with snap closures; and a self-fabric banded bottom.
In your letter, you suggested classification for styles 79744 and 69730 under subheading 6210.40.3500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with this classification.
Chapter 59 Note 2(a)(5) states that "2. 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 style numbers 79744 and 69730 are used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39.
The applicable subheading for style numbers 79744 and 69730 will be 3926.20.9050, 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.
The applicable subheading for style 100038280 will be 6113.00.1005, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: boys’. The rate of duty will be 3.8% ad valorem.
Regarding style 100052118, per HTSUS Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered, or laminated, remains classified in heading 6001, HTSUS, as a knit pile fabric.
Consequently, the applicable subheading for style 100052118 will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty is 28.2 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 the internet 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