The tariff classification of a bomber-style jacket from China.

NY F88201 July 20, 2000 CLA-2-39:RR:NC:3:353 F88201 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 1359 Broadway, Suite 1808 New York, NY 10018 RE: The tariff classification of a bomber-style jacket from China. Dear Mr. Attias: In your letter dated June 20, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample Style No. M30041 men’s PFG PVC Bomber Jacket is constructed of a knit 100% man made fiber fabric coated or covered on the outer surface with a PVC cellular plastic material. The garment extends to the hips and features a collar, full front zipper closure with snap storm flap, snap closure elasticized sleeve cuffs, flap pockets, side slash pockets, elasticized waist and a “PFG International Products” logo at the rear below the collar. The identical jacket will also be made as Styles Y30341 big boys and B30541 little boys. 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 nos. M30041, Y30341 and B30541 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39. You inquire as to whether the bomber jacket is considered rainwear under subheading 3926.20.6000. The jacket is not marketed as rainwear. In addition, the jacket only extends to the hips, which provides insufficient protection from the elements, and features side slash pockets that are usually not associated with plastic rainwear. The applicable subheading for the PFG PVC Bomber Jacket, Styles Nos. M30041, Y30341 and B30541 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