The tariff classification of a woman’s jacket and vest from China.

N242454 June 18, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050, 6113.00.1012 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s jacket and vest from China. Dear Mr. Kim: In your letter dated May 24, 2013, you requested a tariff classification ruling. The samples will be returned to you, as requested. Style INCPUJACKET is a woman’s waist length jacket. It is composed of 100% polyurethane cellular plastic material with a knit fabric backing. The lined jacket features the following: a round neck collar, long sleeves with zippers, a full frontal zipper closure, two pockets with flaps at the waist, and a hemmed bottom. Style INCPUVEST is a woman’s vest constructed from two fabrics. The front panel is composed of 100% rayon knit fabric coated with a cellular plastic material that completely obscures the underlying fabric. The back panel is composed of 100% cotton knit fabric. The garment features sleeveless oversized armholes, a lapel collar, a full frontal opening, two side pockets and a hemmed bottom. The unlined vest is of cellular plastic construction; however, the fabric is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. 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 INCPUJACKET is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. As noted above, Style INCPUVEST is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In Style INCPUVEST, the cellular plastic material of the front panel, provides the essential character and is considered to be a made up knit garment of heading 5906. The applicable subheading for Style INCPUJACKET 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. The applicable subheading for Style INCPUVEST will be 6113.00.1012, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other. The rate of duty will be 3.8% 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/. We are returning your request for a ruling and any related samples, exhibits, etc. for Style FABRIC FOR KNIT PANTS. We need additional information in order to issue a ruling. Please submit the following information as described below: Provide a production sample of the garment in size Medium, if possible. The sample should be in the condition as sold at retail with any hangtags, labels or cardboard headers that may be used on the garments. State the gender of the intended wearer of the garment. Provide a style name and number if available. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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