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

N058578 May 1, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Nicole Trimbele Agra-Services Brokerage 2221-20 147th Avenue Jamaica, New York 11413 RE: The tariff classification of ladies bomber-style jacket from China. Dear Ms. Trimbele: In your letter dated April 20, 2009 on behalf of Bernardo Fashion LLC, you requested a tariff classification ruling. The sample is being returned as requested. Style 907570 is a ladies bomber-style faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of polyester/rayon woven fabric present merely for reinforcing purposes. The jacket features: a 100% polyester lining; full front zipper closure; stand-up knit collar; sleeves with ribbed knit cuffs; 2 inset chest pockets with flaps; 2 pockets at the waist with buttoned tab closure and a 5" knit ribbed waist band bottom. 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 907570 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