The tariff classification of a girls’ faux leather jacket from China.

N139655 January 13, 2011 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Lisa DeFelice Hartstrings, LLC. 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girls’ faux leather jacket from China. Dear Ms. DeFelice: In your letter dated December 16, 2010, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, Style SB325, is a girls’ faux leather jacket whose outer shell is made of a knit viscose rayon fabric, coated or covered on the outer surface with a cellular plastic material. The garment is lined and hip length. It features: a stand-up collar and a full front zipper closure. The collar and shoulders are covered with decorative metal grommets. You state that the garment will be imported in sizes 6x to 16 (girls’). 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 viscose rayon fabric backing, for Style SB325, is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39. The applicable subheading for the jacket, Style SB325, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), 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): 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