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

N026952 May 20, 2008 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Wendy A. Klarman American Cargo Express 435 Division St. Elizabeth, New Jersey 07201 RE: The tariff classification of a women’s jacket from China. Dear Ms. Klarman: In your letter dated April 24, 2008, on behalf of Picked Fresh LLC, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample, Style AFK8200R is a women’s jacket made of cellular polyurethane plastic material on the outer surface, with a backing of 85% viscose/15% polyester fabric that is present merely for reinforcing purposes. The waist length jacket has two breast pockets and two flap breast pockets, zipper pocket on the sleeve, rib knit cuffs and stand-up collar and a full front zipper closure.            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 AFK8200R is used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39.            The applicable subheading for Style AFK8200R 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