The tariff classification of ladies motorcycle-style jacket from China.

N055539 April 21, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mate Sebestyen Customs Clearance International, Inc. 149-29 182nd Street, Suite 201 Springfield Gardens, New York 11413 RE: The tariff classification of ladies motorcycle-style jacket from China. Dear Mr. Sebestyen: In your letter dated March 17, 2009 on behalf of Maran Inc., you requested a tariff classification ruling. The sample which you submitted are being returned as requested. Style 4001R2KM is a ladies motorcycle-style faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of knit polyester fabric present merely for reinforcing purposes. The garment is lined and features the following: mock collar flaps with 2 snap closures, long sleeves with zippered cuffs, a full front off centered zipper closure, 2 snap down epaulets, 2 front inset vertical zippered pockets above the waist, and 2 fixed loops with snap closure on the bottom rear. 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 4001R2KM is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for Styles 4001R2KM 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division