The tariff classification of a sueded PVC bomber jacket from China.

NY G80323 August 18, 2000 CLA-2-39:RR:NC:3:353 G80323 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 sueded PVC bomber 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 B30501 is a boy’s Sueded PVC Teddy Bomber Jacket. The garment has a suede look outer shell, is waist length and features a full front zipper snap closure. It has a rib knit collar waistband and cuff with a quilted lining. The “suede” appears to have been constructed from knit scrim covered on both sides with cellular PVC. The product then appears to have been embossed on one surface with a “leather” grain and coated on the other with a textile flock to simulate “suede”. Accordingly, the flocked cellular PVC from which the jacket is made is not a fabric within the scope of Section XI. You also state that styles M30001 and Y30301 will be the identical fabric and design. The applicable subheading for the Sueded PVC Teddy Bomber Jacket, Styles B30501, Y30301 and M30001 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