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

N025467 April 15, 2008 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Ruth Hayd Kohl’s Dept. Stores N56 W 17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a women’s jacket from China. Dear Ms. Hayd: In your letter dated March 28, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style NN28610 is a women’s bomber jacket made of cellular polyurethane plastic material with a backing of knit polyester fabric present merely for reinforcing purposes. The jacket has a 100% polyester lining, full front zipper closure with flap that has a four snap closure that closes right over left. The garment has a stand-up collar, ¾” sleeves, with ribbed knit cuffs and a 5” knit ribbed waist band.  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 NN28610 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 NN28610 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