The tariff classification of a men’s jacket from India.

N029397 June 20, 2008 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of a men’s jacket from India. Dear Mr. Gonzalez: In your letter dated May 14, 2008 on behalf of Fairchild Sports, Inc, you requested a classification ruling. The sample will be returned to you. The submitted sample Style HDV-J01 Museum Vinyl Jacket is made of cellular PVC plastic material with a knit polyester fabric backing present merely for reinforcing purposes. The jacket has a woven 100% polyester fabric lining. The garment is hip length with a stand-up collar snap closure, two zipper breast pockets 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 HDV-J01 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 HDV-J01 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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