The tariff classification of a girl’s jacket from Hong Kong.

NY J81982 March 21, 2003 CLA-2-39:RR:NC:3:353 J81982 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Dianna Mobley JC Penny Purchasing Corp. P.O. Box 10001 Dallas, Texas 75301 RE: The tariff classification of a girl’s jacket from Hong Kong. Dear Ms. Mobley: In your letter dated March 11, 2003 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, item 352-4950 is a girl’s jacket. You state that the jacket is made of knit 47% polyvinyl chloride, 43% polyester and 10% polyurethane. Examination reveals that the jacket is made of knit fabric coated with a PVC/PU cellular plastic material. The lined jacket has a pile collar and cuffs with a full front zipper closure and two side pockets. 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 352-4950 is used merely for reinforcing the cellular plastic. Therefore, the girl’s jacket is considered made of plastic material of Chapter 39. The applicable subheading for the girl’s jacket, item 352-4950 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “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