The tariff classification of faux leather jacket from China.

N178516 August 25, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of faux leather jacket from China. Dear Ms. Rainbow: In your letter dated August 1, 2011, you requested a tariff classification ruling. The sample is being returned to you as requested. Style 4833431 is a ladies’ motorcycle-style jacket. It is composed of cellular polyurethane plastic material with a backing of woven polyester fabric. The garment is lined and features the following: collar with 2 snap closures, long sleeves, a full front off centered zipper closure, 2 slash pockets above the waist and a fixed belt with 2 snap closures on the bottom. 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 Styles 4833431 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for Styles 4833431 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