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

N251621 April 11, 2014 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Michael McCullough Vandergrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a men’s jacket from China. Dear Mr. McCullough: In your letter dated March 12, 2014, on behalf of your client Foot Locker Inc. you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 1809140 is a men’s waist length faux leather jacket. The jacket is composed of cellular polyurethane plastic material with a backing of cotton woven fabric. The front and back panels are constructed from PU faux leather and the sleeves are constructed from 100% wool fabric. The jacket is lined and features: a rib knit stand-up collar, a detachable self-fabric hood with a drawstring, an overlapping flap secured by snap closures that covers the full front zipper area, long sleeves with rib knit cuffs, one horizontal zippered pocket at left chest, two slash pockets at the waist, an inside left pocket at the chest and a ribbed knit waist band bottom. In your letter, you suggested classification of Style 1809140 under 6210.40.7000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: other: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree with your proposed classification. 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 1809140, is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. Since the garment is composed of plastic and not textile, it cannot be classified in Chapter 62. The applicable subheading Style 1809140 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