The tariff classification of a dress from China.

NY L86754 August 12, 2005 CLA-2-39:RR:NC:N3:353 L86754 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Simon Wren Units 8, 9, 10 The Edge Business Centre Humber Road London, England NW2 6EW RE: The tariff classification of a dress from China. Dear Mr. Wren: In your letter dated June 16, 2005, received in this office July 28, 2005,on behalf of Somerbond Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Ref. #F01000142, Ladies Ring Me Dress is a garment composed of cellular polyurethane plastic material with a knit textile backing. The short dress has a halter strap at the top with red ring design on the sides and a full-length zipper at the front. 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 dress, Ref. #F01000142 is used merely for reinforcing the cellular plastic. Therefore, the dress is considered made of plastic material of Chapter 39. The applicable subheading for the Ladies Ring Me Dress, Ref. #F01000142 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 % 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