The tariff classification of a men’s jacket from China.

N236119 January 4, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Min Xie PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s jacket from China. Dear Ms. Xie: In your letter dated, November 28, 2012, you requested a tariff classification ruling. The sample is being returned to you as requested. Style 7833883 (Baron Moto Jacket) is a men’s faux leather jacket. It is composed of cellular plastic material with a backing of knit fabric. The garment is lined and features the following: a round neck collar with snap closure, long sleeves with snap closures, a full frontal zipper closure, two front slant pockets with zippered closure, and a zippered left breast pocket. 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 men’s 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 Style 7833883 (Baron Moto Jacket) 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 heading 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, Thomas J. Russo Director National Commodity Specialist Division