The tariff classification of a ladies’ jacket from China.

N130536 November 30, 2010 CLA-2-39T:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Kathleen Root OHL Trade Services 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a ladies’ jacket from China. Dear Ms. Root: In your letter dated November 1, 2010, you requested a classification ruling. The sample is being returned to you as requested. Item #11142046YM is a ladies’ faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of brushed knit fabric. The garment is unlined and features the following: a front zipper closure, long sleeves with hemmed cuffs, a collar and lapels, ¼”-wide mesh strips on the front of the jacket and the underside of both sleeves and a full back mesh panel. 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 number 10123-5143 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for item #11142046YM 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/. 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