The tariff classification of a ladies jacket and a vest from China.

N050496 February 20, 2009 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a ladies jacket and a vest from China. Dear Ms. Fox: In your letter dated January 28, 2009 on behalf of Revue, LLC, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style F09-126A is a ladies jacket made of cellular polyurethane plastic material with a backing of woven polyester fabric present merely for reinforcing purposes. The jacket extends to the upper hip and has a stand-up collar, ribbed knit cuffs and waistband, two zippered pockets and a full front zipper closure. Style F09-297 is a ladies vest is made of polyvinyl chloride/polyurethane plastic material with a backing of woven polyester fabric present merely for reinforcing purposes. The sleeveless vest has a full front opening without a closure, two flap snap pockets and a left zippered pocket. 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 Styles F09-126A and F09-297 is used merely for reinforcing the cellular plastic. Therefore, the jacket and vest are considered made of plastic material of Chapter 39. The applicable subheading for Styles F09-126A and F09-297 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