The tariff classification of a faux leather/textile jacket from China

N171879 July 5, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of a faux leather/textile jacket from China Dear Mr. Boslooper: In your letter dated June 16, 2011, you requested a tariff classification ruling. Style Garrett (Option 2) is a women’s jacket with a faux leather body plus knit fabric sleeves and a hood. The body of the jacket is composed of cellular polyurethane plastic material with a woven rayon backing. The knit sleeves and hood are composed of 60% cotton and 40% polyester. The garment is lined with 100% polyester woven fabric and features the following: a stand-up collar with 2-snap closure at the neck, long sleeves with rib-knit cuffs, a full front zipper closure, two pockets at the waist and a hood with drawstring. 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 Garrett (Option 2) 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 Garrett (Option 2) 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