The tariff classification of a men’s jacket from China

N097156 March 23, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jimmy Tsang Takson Garment Mfg. Co., Ltd. Room 512, 5/F, South Wing, Tower 1 Harbour Centre, 1 Hok Cheung St. Hunghom, Honk Kong RE: The tariff classification of a men’s jacket from China Dear Mr. Tsang: In your letter dated March 10, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style #1135 PVC JKT is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven polyester fabric. The garment is lined and features the following: a mock collar with snap closure, a zip-out knit hood and placket, epaulets on the shoulders with snap closures, long sleeves with hemmed cuffs, a full front zipper closure, two chest pockets with snap closures and two pockets at 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 style #1135 PVC JKT is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for style #135PVC JKT 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