The tariff classification of a ladies jacket from China.

NY I89318 January 9, 2003 CLA-2-39:RR:NC:3:353 I89318 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a ladies jacket from China. Dear Ms. Antrim-Saizan: In your letter dated December 12, 2002, on behalf of John Paul Richard Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 90000 is a ladies jacket with 100% PVC plastic shell. The cellular PVC shell is backed with textile fabric that is present merely for reinforcing purposes only. The garment features long sleeves, a pointed collar, two vertical pockets, a full frontal opening with a zippered closure, a nylon lining and a hemmed bottom. The cuffs have five inch zippered closures. 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 90000 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for Style 90000 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 to3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5 percent ad valorem. Style 90000 is not subject to quota or the requirement of visa from China. 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