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

N241878 June 5, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jay Park Excel International of N.Y. Corp. 700 Rockaway Turnpikes, Room #401 Lawrence, NY 11559 RE: The tariff classification of a women’s jacket from China. Dear Mr. Park: In your letter dated May 5, 2013, on behalf of your client, Q4 Designs, LLC, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style BB10 is a women’s hip length jacket. It is composed of 100% polyurethane plastic material with a knit fabric backing. The collarless jacket features the following: long sleeves with zippers, a full lining, a full front opening with zipper closure, two pockets with flaps 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 BB10 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 BB10 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