The tariff classification of a woman’s jacket from China.

N011239 June 4, 2007 CLA-2-39:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Lisa Y. York Global Trade Operations 7000 Target Parkway NCD-456 Brooklyn Park, MN 55445 RE: The tariff classification of a woman’s jacket from China. Dear Ms. York: In your letter dated May 11, 2007, on behalf of Target Corp., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, style 215256 is a woman’s jacket. You state that the shell is constructed of woven 80% rayon/20%polyester fabric that is coated with a non-cellular plastic. However, examination reveals that the shell is constructed of cellular plastic material with the woven textile fabric present merely for reinforcing purposes. The jacket features long sleeves with rib knit at the wrists and bottom, a large collar, two zipper pockets and a full front zipper closure with a storm flap and a polyester fabric 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 215256 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 215256 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: Other, Other." The rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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