The tariff classification of men’s jacket from China.

NY F85586 May 2, 2000 LA-2-39:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Fahrli Hashish Total Transportation Concept 813 Arbor Vitae Inglewood, CA 90301 RE: The tariff classification of men’s jacket from China. Dear Mr. Hashish: In your letter dated March 22, 2000, on behalf of Casual Victor Fashion, you requested a tariff classification ruling. The submitted sample, style CVF001 is a men’s jacket whose outer shell is constructed of a knit fabric, which is coated or covered on the outer surface with a cellular plastic material. Style CVF001 is designed with a textile portion primarily across the chest area and the upper part of the sleeves. The jacket has a pile collar and facings. The garment has a full front snap closure, two zippered pockets and a removable lining. Chapter 59 note 2(a)(5), states that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), 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 CVF001 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39. The applicable subheading for the jacket, style CVF001 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division