The tariff classification of a ladies’ jacket from China

N118617 September 3, 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 August 9, 2010, you requested a tariff classification ruling. Style DB1095 is a ladies’ motorcycle-style faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven viscose rayon fabric present merely for reinforcing purposes. The garment is lined and features the following: stand-up collar, epaulets, long sleeves with 3 button closure, a full front zipper closure and 2 snap side pockets above the waist. The sample is being returned as requested. Chapter 59 Note 2(a)(5) states that "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. 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