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

N237860 February 28, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Selina Breedlove Haggar Clothing Co. 11511 Luna Road Dallas, TX 75234 RE: The tariff classification of a men’s jacket from Bangladesh. Dear Ms. Breedlove: In your letter dated January 31, 2013, you requested a tariff classification ruling. The sample is being returned to you as requested. Style AP13001B is a men’s bomber-style jacket. It is composed of cellular polyurethane plastic material with a woven fabric backing present merely for reinforcing purposes. The jacket features: a lining, full front zipper closure, spread collar, sleeves with 3” ribbed knit cuffs, two inset chest pockets with flap snap closure, two pockets at the waist and a 3” knit ribbed waist band bottom. It is your opinion that the garment would be classified under subheading 6210.40.3000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree with your proposed classification. 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 Style AP13001B is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. Since the garment is composed of plastic and not textile, it cannot be classified in Chapter 62. The applicable subheading for Style AP13001B will be 3926.20.9050, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: 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