The tariff classification of a men’s jacket from China

N098199 March 30, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Daniel Gazitua Supreme International, LLC 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a men’s jacket from China Dear Mr. Gazitua: In your letter dated March 16, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style #40HR7528 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven 51% cotton, 45% nylon, 4% metallized fabric. The garment is lined and features the following: a mock collar with a snap closure, long sleeves with snap cuffs, a full front zipper with snap closures, two chest pockets with double snap closures, two patch pockets at the waist with double snap closures and shoulder epaulets. The garment also features 100% viscose rayon twill fabric on all four front pockets, on the shoulders, on the underside of both sleeves and on the outer back panels of the jacket. The cellular polyurethane plastic material accounts for over 60% of the visible surface area of the garment and imparts its essential character. 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 #40HR7528 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 #40HR7528 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