The tariff classification of men’s jackets from China.

N243116 July 2, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Deana Ferron PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s jackets from China. Dear Ms. Ferron: In your letter dated June 11, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style MF33K28 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven fabric. The jacket is lined and features the following: a full front opening that is secured by a zipper closure which extends to the top of the collar, a hood with draw cord tightening, long sleeves with a 2” ribbed knit cuff, two zippered pockets at the waist and a 2”knit ribbed waist band bottom. StyleMF33K30 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven fabric. The jacket is lined and features the following: round collar with a two-snap closure, a full front zipper closure, long sleeves with zipper closure, two slash zippered pockets at the waist, an inside left pocket at the chest 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 the men’s jackets, is used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39. The applicable subheading for Styles MF33K28 and MF33K30 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): 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