The tariff classification of ladies’ jacket from China.

N065336 June 24, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Jimmy Ching Dress Barn/ Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of ladies’ jacket from China. Dear Mr. Ching: In your letter dated June 16 2009, you requested a tariff classification ruling. The sample is being returned as requested. Style 73250D is a ladies faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of polyester/rayon fabric present merely for reinforcing purposes. The jacket has a detachable hood that is trimmed with 100% acrylic faux fur. The sleeves and the inner side panels are lined with 100% polyester quilted fabric that has a poly-fill backing. The remainder of the garment and the hood are lined with 100% polyester pile fabric. The jacket also features: a full front zipper closure with flap packet- 5 snap closures; stand-up collar with snap closure; sleeves with faux fur cuffs; 2 zipper inset pockets. 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 Style 73250D 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 Style 73250D 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