The tariff classification of a men’s jacket from China.

N065338 July 1, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Colleen Brennan Colleen Brennan Customs House Broker 147-39 175th Street, Suite 188 Jamaica, NY 11434 RE: The tariff classification of a men’s jacket from China. Dear Ms. Brennan: In your letter dated June 11, 2009, on behalf of Summerex, Inc., you requested a tariff classification ruling. The front and back panels of the garment, identified as Style 9URR4734, are composed of cellular polyurethane plastic material with a backing of polyester fabric present merely for reinforcing purposes. The zip-off hood and sleeves are composed of 100% cotton knit fabric. The jacket features a lining; a snap tab at the neck; two vertical inset pockets at the waist with zipper closures; and two side tabs with buckle closures located on either side of the garment. The submitted sample is being returned to you as requested. 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 Style 9URR4734 is used merely for reinforcing the cellular plastic. Therefore, the men’s jacket is considered made of plastic material of Chapter 39. The applicable subheading for Style 9URR4734 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves, mittens and mitts), other, other, other. The rate of duty will be 5%. 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