The tariff classification of ladies jacket from China.

N251481 April 8, 2014 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Larry Lujan dba Internationale Link 235 East Broadway, Suite 422 Long Beach, CA 90802 RE: The tariff classification of ladies jacket from China. Dear Mr. Lujan: In your letter dated March 13, 2014, on behalf of your client, Top Value, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style GFW14W04 is a women’s waist length faux leather jacket. The jacket is composed of cellular polyurethane plastic material with a backing of viscose rayon woven fabric. The jacket is lined and features: a rib knit stand-up collar, self-fabric knit hood with a drawstring, a full front opening secured by a zipper closure that extends to the top of the collar, epaulet-type overlays on the shoulders secured by snaps, long sleeves with rib knit cuffs, a zippered pocket on the right sleeve, two zippered slash pockets at the waist, two bellow chest pockets with flaps secured by a snap closure, zipper over right chest pocket, and a rib knit 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 jacket, is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading Style GFW14W04 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division