CLA-2-39:OT:RR:NC:N3:348
Rebecca Cheung-Tran
Macy's Merchandising Group
151 W 34th Street
New York, NY 10001
RE: The tariff classification of a men’s faux suede jacket from Vietnam
Dear Ms. Cheung-Tran:
In your letter dated June 24, 2022, you requested a tariff classification ruling. The sample will be retained by our office.
Item# 100156528MN is a men’s faux suede 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. The jacket features a hood, full front zipper opening, long sleeves, two patch pockets below the waist and a drawstring tightening through the bottom hem..
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 garment, is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
The applicable subheading for Item# 100156528MN 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 the 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