The Product
- A women's faux leather skirt made of cellular polyurethane plastic.
- A woven rayon fabric backing is present only to reinforce the plastic.
- Fully lined, with a flat waistband and a back zipper opening.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Women's faux leather skirt, style 254018451 | HTS 3926.20.9050 | 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 |
Explanation
Chapter 59 note 2(a)(5) limits heading 5903, textile fabrics coated or covered with plastics. Sheets of cellular plastics combined with a textile fabric that is there merely for reinforcement fall outside it and belong in chapter 39. The skirt's woven rayon backing only reinforces its cellular polyurethane, so CBP treated the skirt as made of plastic.
Heading 3926 covers other articles of plastics, and CBP placed the skirt on its line for articles of apparel and clothing accessories.
Headings CBP ruled out
- Heading 6210: The requester proposed a line under this heading, but CBP found the skirt is made of plastic material of chapter 39.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a skirt or other article of apparel?
- Is it made of cellular polyurethane plastic?
- Is the woven fabric backing there only to reinforce the plastic?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.20.9050 | ✓ Still in the schedule | Heading 3926 › Articles of apparel and clothing accessories (including gloves, mittens and mitts) | Today's duty from Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
CBP put a men's faux suede jacket (N326796), a skirt (N238167), a woman's cardigan (N260415) and a woman's jacket (N262634 and N262747) on the same line. N242540 (a woman's skirt and pants), N257023 (a glove) and N260354 (a plastic coat) cite the same subheading for apparel and clothing accessories of plastics.
- N242540June 25, 2013Woman’s skirt and pants from Vietnam3926.20.9050, 6113.00.0012
- N326796July 1, 2022Men’s faux suede jacket from Vietnam3926.20.9050
- N257023October 3, 2014Glove from Vietnam3926.20.4050
- N238167March 4, 2013Skirt from China3926.20.9050
- N260354January 16, 2015Plastic coat from Vietnam3926.20.6000
- N260415January 15, 2015Woman’s cardigan from China3926.20.9050
- N262634March 30, 2015Woman’s jacket from China3926.20.9050
- N262747March 30, 2015Woman’s jacket from China3926.20.9050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356180 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms