The tariff classification of women’s jacket from China.

NY J82207 March 27, 2003 CLA-2-39:RR:NC:3:353 J82207 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Brian Tell B.B. Dakota 20321 Irvine Ave., Bldg. F Santa Ana Heights, CA 92707 RE: The tariff classification of women’s jacket from China. Dear Mr. Tell: In your letter dated March 14, 2003 you requested a tariff classification ruling. The submitted sample, style #3737 is a women’s jacket made of 100% polyurethane cellular plastic material with a knit polyester backing. The jacket has a stand up collar, two side zipper pockets, one zipper breast pocket, elasticized wrists and a full front zipper closure. The garment has a 100% polyester lining. 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 #3737 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 women’s jacket, style #3737 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Articles of apparel…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