The tariff classification of a men’s jacket from Hong Kong.

NY F86842 May 24, 2000 CLA-2-39:RR:NC:3:353 F86842 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Charles Merendino Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a men’s jacket from Hong Kong. Dear Mr. Merendino: In your letter dated May 5, 2000, on behalf of Tommy Hilfiger U.S.A., Inc./Dayton Industries, you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a men’s Style # 087 0503329 New Hymalayan Jacket constructed of an outer shell of polyurethane plastic material backed with a gossamer layer of nonwoven 100% polyester fabric. You supplied an independent laboratory test, which shows the plastic material constitutes 50.3%, and the nonwoven fabric 49.7% of the weight of the outer shell. The jacket is lined with polyester mesh, and features a detachable drawstring hood, full zippered front closure, drawstring bottom, and long sleeves with elasticized cuffs. The sleeves feature a removable portion that when unzipped create ¾ length sleeves. The jacket has four front pockets; two at the chest with a top zipper closure and two lower pockets with a side zipper closure. The polyurethane/nonwoven outer shell has a thin scrim of nonwoven fabric. The Explanatory Note to 56.03 states that “Nonwovens…are classified in this heading only if they derive their essential character from the nonwoven.” The outer shell is not essential character of the nonwoven, and the polyurethane/nonwoven material is classifiable under heading 3921. The applicable subheading for the Style # 087 0503329 New Hymalayan Jacket 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