The tariff classification of two men’s jackets and a women’s jacket from China

N121575 September 27, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of two men’s jackets and a women’s jacket from China Dear Mr. Santarelli: In your letter dated August 31, 2010, on behalf of Soho Fashions Ltd., you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style #CGM-1040-Mens is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven 60% viscose rayon, 40% polyester fabric which is present merely for reinforcing purposes. The garment is lined with 100% woven polyester fabric and features the following: a stand up collar with rib knit edging and a zipper (which runs around the neck), shoulder epaulets with snap closures, long sleeves with rib knit cuffs, a full front zipper closure with a rib knit waistband, a slash pocket on the right chest with a single snap closure, two patch pockets at the waist with double snap closures and (built in) slash pockets. The rib knit features are composed of 100% polyester. Style #X143-Mens is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven 60% viscose rayon, 40% polyester fabric which is present merely for reinforcing purposes. The garment is lined with 100% woven polyester fabric and features the following: a rib-knit stand up collar, shoulder epaulets with snap closures, long sleeves with rib knit cuffs, a full front zipper closure with a rib knit waistband, two chest pockets with snap closures and slash pockets at the waist with single snap closures. The rib knit features are composed of 95% polyester and 5% elastic. Style #SM999-Ladies is a women’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven 60% viscose rayon, 40% polyester fabric which is present merely for reinforcing purposes. The garment is lined with 100% woven polyester fabric and a 100% cotton half moon portion (at the top inside) and features the following: a stand up collar, shoulder epaulets with button closures, long sleeves with zippered cuffs, a full front zipper closure with decorative buttons on either side, slash pockets at the waist and a decorative placket with two buttons at the small of the back. 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 styles CGM-1040-Mens, X143-Mens and SM999-Ladies is used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39. The applicable subheading for styles CGM-1040-Mens, X143-Mens and SM999-Ladies 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% 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection," "Business Information," "Clothing & Textiles," "Threading Your Way Through the Labeling Requirements"). 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