The tariff classification of a man’s PVC suede-look coat from China.

NY G80807 August 29, 2000 CLA-2-39:RR:NC:3:353 G80807 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 man’s PVC suede-look coat from China. Dear Mr. Attias: In your letter dated May 29, 2000 received in this office on August 7, 2000, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style M3005, Pacific Flyer is a man’s suede-look PVC coat. The “suede” seems 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 outer with 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. The coat is a mid-thigh suede look garment with two snap path pockets below the waist, two slash breast pockets, and zippered front pocket. The coat also features a detachable drawstring hood and a full front zippered closure with a snap storm flap. You state in you letter that the identical jacket will also be imported for big boys, style Y30305 and for little boys’ style B30505. The applicable subheading for the PVC suede-look coats, styles M3005, Y30305 and B30505 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