The tariff classification of adult apparel from China.

NY L88536 November 21, 2005 CLA-2-39:RR:NC:N3:353 L88536 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Eric Eherns Somerbond Ltd. c/o Eric Ehrens 4 Park Ave., Suite 17E New York, NY 1006 RE: The tariff classification of adult apparel from China. Dear Mr. Ehrens: In your letter dated October 31, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style F01000056, Ladies Expose Set consists of a G-String with metal studs, nipple pasties with stud and ring design, collar with stud and ring design, handcuffs with clasp catch and whip with cow suede. The G-string, pasties, collar and handcuffs are made of cellular polyurethane plastic material with a textile fabric backing. Each item is also lined with fabric.   Style F0100056 will be imported as a set and will be classified as a set under GRI 3(b) with classification based on the garment (G-String). 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 F01000056 is used merely for reinforcing the cellular plastic. Therefore, the Ladies Expose Set is considered made of plastic material of Chapter 39. The applicable subheading for the style F01000056, Ladies Expose Set 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