The tariff classification of a ladies jacket from China.

N031348 July 1, 2008 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Miss Melissa Fox Barthco Int’l., Inc. 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of a ladies jacket from China. Dear Ms. Fox: In your letter dated June 17, 2008, on behalf of Dress Barn/Maurices Inc., you requested a classification ruling. The sample will be returned to you. The submitted sample Style 56991 is a ladies jacket made of cellular polyurethane plastic material with a backing of woven viscose fabric present merely for reinforcing purposes. The garment is waist length with a full front zipper closure, pointed collar and two side zip pockets.  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 56991 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 56991 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