The tariff classification of women’s jackets from China

N240705 April 25, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.5011; 3926.20.9050 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of women’s jackets from China Dear Ms. Rainbow: In your letter dated April 9, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style IC8704 is a woman’s lined jacket. The collar, shoulders and sleeves are constructed of polyurethane coated fabric. The front and back panels are constructed of a 59% polyester, 34% acrylic, 5% wool and 2% rayon woven fabric. The jacket features a standup collar with a two-snap button closure, long sleeves with zippers at the wrist, a full front opening secured by a zipper closure and two pockets at the waist with zipper closures. The woven component imparts the essential character of the jacket. Style IC8709 is a women’s waist length jacket. The jacket is composed of cellular polyurethane plastic material with a backing of 100% rayon woven fabric. The garment features a round neckline, long sleeves with zippers, a full off-center zipper closure, two horizontal zippered pockets at the waist and a hemmed bottom. The garment has a full lining quilted to a thin batting. 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 IC8709 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 IC8704 will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 percent ad valorem. The applicable subheading for Style IC8709 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 the 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division