The tariff classification of a ladies’ faux leather/suede jacket from China.

N212876 April 20, 2012 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a ladies’ faux leather/suede jacket from China. Dear Ms. Arloro: In your letter dated March 13, 2012, you requested a tariff classification ruling. The sample is being returned to you as requested. CK Style #DC8106 is a ladies’ motorcycle style faux leather/suede jacket. It is composed of cellular polyurethane plastic material with a backing of woven fabric. The garment is lined and features the following: a round neck collar with lapels, long sleeves with zipper closures, a full front off centered zipper closure, 3 zippered pockets on the front of the garment and two side buckle closures at the waist. 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 the ladies faux leather/suede jacket is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for the jacket 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. 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, Thomas J. Russo Director National Commodity Specialist Division