The tariff classification of men’s jacket from China.

N046600 December 29, 2008 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. 5/F., South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street, Hunghom Kowloon, Hong Kong RE: The tariff classification of men’s jacket from China. Dear Mr. Tsang: In your letter dated December 5, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. You indicated that your “USA client” is Wal-Mart. Style WM26 is a men’s jacket made of cellular polyurethane plastic material with a woven 90 percent polyester/10 percent nylon fabric backing present merely for reinforcing purposes. The jacket has two side pockets, a pointed collar and a full front zipper closure with a storm flap. 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 WM26 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 WM26 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 percent 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