The tariff classification of woman’s jacket from China.

NY H86636 January 28, 2002 CLA-2-39:RR:NC:3:353 H86636 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Sherry L. Singer Sherry L. Singer 1350 Broadway, Suite 704 New York, NY 10018-0954 RE: The tariff classification of woman’s jacket from China. Dear Ms. Singer: In your letter dated December 31, 2001, on behalf of Louise Paris Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 71953M is a woman’s jacket composed of polyurethane cellular plastic material at the front and the back yoke with a knit fabric backing that serves merely for reinforcement purposes. The garment has knit 100% acrylic fabric sleeves, collar and back with a full front zippered opening and two side zippered pockets. The front panels and back yoke impart the essential character. Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…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 71953M is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for the woman’s jacket, style 71953M 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: other: other. The duty rate will be 5 percent 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division