The tariff classification of a man’s varsity jacket from China.

NY H89199 April 5, 2002 CLA-2-39:RR:NC:3:353 H89199 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Julie Gimm BDP Int’l. 2721 Walker N.W. Grand Rapids, MI 49504 RE: The tariff classification of a man’s varsity jacket from China. Dear Ms. Gimm: In your letter dated March 14, 2002 on behalf of Meijer Distribution, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample style 1050 is a man’s baseball style varsity jacket composed of cellular plastic material with a textile backing and textile 50% wool/50% acrylic fabric. The garment has a cellular plastic back and raglan sleeves that extend partly down the front of the shoulder. The two front textile panels cover only a portion of the front of the garment due to the raglan sleeves. The jacket has a full front snap closure. The cellular plastic covers approximately 63% and the textile fabric approximately 37% of the outer surface area of the garment. 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/item 1050 is used merely for reinforcing the cellular plastic. Therefore, the man’s varsity jacket is considered made of plastic material of Chapter 39. The applicable subheading for the man’s varsity jacket, style 1050 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastic…Articles of apparel and clothing accessories…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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division