The tariff classification of men’s jacket from China.

NY G80322 August 16, 2000 CLA-2-39:RR:NC:3:353 G80322 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 14359 Broadway, Suite 1808 New York, NY 10018 RE: The tariff classification of men’s jacket from China. Dear Mr. Attias: In your letter dated May 29, 2000, received in this office August 1, 2000, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample style M30022, is a men’s jacket, identified as Pacific Flyer. The jacket is constructed of a knit fabric, coated or covered on the outer surface with a PVC cellular plastic material. The garment is a bomber style jacket with a full front zippered closure, two snap pockets below the waist and a baseball style collar. 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 M30022 is used merely for reinforcing purposes and the men’s jacket is therefore classified in Chapter 39. The applicable subheading for the Pacific Flyer jacket, style M30022 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