The tariff classification of a ladies’ jacket from China

N112656 July 15, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jimmy Ching Db Inc 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a ladies’ jacket from China Dear Mr. Ching: In your letter dated June 16, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style DB1095 is a ladies’ faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of polyester woven fabric present merely for reinforcing purposes. The jacket features: a peplum waistline; a 100% polyester lining; full front zipper closure with decorative buttons on both sides; stand-up collar; epaulets with functional buttons; sleeves with 3-button cuffs; 2 pockets at the waist with snap closures and waist tab trim with functional buttons at the back of the garment. 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 DB1095 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 DB1095 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