The tariff classification of a ladies’ jacket from China.

N237728 February 13, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Lena Rainbow PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a ladies’ jacket from China. Dear Ms. Rainbow: In your letter dated January 23, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style HC8238 is a women’s waist length jacket. The front and back panels and upper portion of the sleeves are composed of polyurethane material with a backing of knit fabric. The panels under the sleeves are constructed of cotton rib knit fabric. The garment is lined and features a stand-up collar, long sleeves, full front opening with zipper closure covered by a flap, two vertical zippered pockets at the waist and a hemmed bottom. 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 Style HC8238 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