The tariff classification of a mannequin cover from Canada

N237490 February 1, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Carolyn Leski BCB International, Inc. 1010 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of a mannequin cover from Canada Dear Ms. Leski: In your letter dated December 27, 2012, you requested a tariff classification ruling on behalf of your client, Seven Continents Corporation. A sample was provided and will be returned to you. The sample you refer to as a “zip cover” is a cover for the torso of a small mannequin or dress form. It is constructed of imitation leather consisting of cellular plastic sheeting backed with plain knit fabric. The product is designed to protect a mannequin from damage. The cover fully envelops the torso area and secures by means of a full length nylon zipper closure on the back. The cover is monogrammed with the name “Vince Camuto” on the front. It measures approximately 29” (L) x 15.5” (W) at the widest point x 4.5” (D). In your letter you propose classification in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The classification of plastic and textile combinations is essentially governed by note 1(h) to section XI, note 3 to chapter 56 and note 2 to chapter 59. Note 1(h) to section XI, which is the section that covers textiles and textile articles and that includes subheading 6307.90.9889, states that the section does not cover woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The ENs to chapter 39 indicate that chapter 39 includes plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes. The ENs to chapter 39 further state that unfigured, unbleached, bleached or uniformly dyed textile fabrics, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. The material comprising the mannequin cover is cellular plastic sheeting backed with uniformly dyed plain knit fabric for mere reinforcement, and is thus considered to fall within the chapter 39 provisions for plastics rather than within the section XI provisions for textiles. The applicable subheading for the mannequin zip cover will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division