The tariff classification of a ladies’ jacket from China.

N251779 April 16, 2014 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Megan Berry The Buckle Inc. 2415 Country Club Lane Kearney, NE 68845 RE: The tariff classification of a ladies’ jacket from China. Dear Ms. Berry: In your letter dated March 20, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style C2FW14-01 is a women’s waist length jacket. The jacket is composed of cellular polyurethane plastic material with a backing of woven fabric. The sleeves and top of the lapel collar are composed of a nylon lace-like knit fabric. The jacket is lined and features: a lapel collar, a full off-center zipper closure that extends to the top of the collar, zip-off long sleeves with zipper closure, two zippered horizontal pockets 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 the women’s 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 C2FW14-01 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