The tariff classification of women's pants, Style 32670 from Hong Kong.

NY C87538 August 13, 1998 CLA-2-39:RR:NC:3:353 C87538 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of women's pants, Style 32670 from Hong Kong. Dear Ms. Baron: In your letter dated May 4, 1998 you requested a tariff classification ruling. The submitted sample Style 32670 is a pair of women's pants consisting of a cellular plastic material with a knit fabric backing. Style 32670 features a flat front, open hemmed bottoms, a side zipper closure and a back zipper pocket. The sample will be retained by the U.S. Customs Service. You stated in your letter that the pants were constructed from a sandwich-like fabric which consists of 100 percent polyester woven layer (the face) and 100 percent polyester fleece knit layer (the back). You also state that the woven fabric has been coated with a PU coating which completely obscures the underlying fabric. As per Customs laboratory analysis of Style 32670, the above women's pants are composed of polyester warp knit fabric which has been coated, covered or laminated on its exterior surface with a cellular polyurethane type plastic material. As per Chapter 59 note 2(a)(5), Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes the item is classified in Chapter 39. The textile fabric backing for Style 32670 is used merely for reinforcement purposes and the pants are therefore classified in Chapter 39. The applicable subheading for the women's pants, Style 32670 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), 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): Other: Other, Other." The rate of duty will be 5% ad valorem. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division