The tariff classification of ladies jacket from China.

N064158 June 18, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, New York 11434 RE: The tariff classification of ladies jacket from China. Dear Mr. Spoto: In your letter dated June 3, 2009 on behalf of LaVita Inc., you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, item 352-4950 is a girl’s jacket. You state that the jacket is made of knit 47% polyvinyl chloride, 43% polyester and 10% polyurethane. Examination reveals that the jacket is made of knit fabric coated with a PVC/PU cellular plastic material. The lined jacket has a pile collar and cuffs with a full front zipper closure and two side pockets. Style 4281634wzc is a ladies faux leather jacket. You state that the jacket is made of knit 45% polyvinyl chloride, 40% polyester and 15% polyurethane. Examination reveals that the jacket is made of knit fabric coated with a PVC/PU cellular plastic material. The garment is lined and features the following: a full front off centered zipper closure, pointed collar and 2 front inset vertical pockets above the waist. 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 4281634wzc 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 4281634wzc 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