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

N254117 July 3, 2014 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Nick Defonte Overton & Co. 20160 Linden Blvd. Elmont, NY 11003 RE: The tariff classification of a woman’s vest from China. Dear Mr. Defonte: In your undated letter received June 4, 2014, on behalf of your client, David Peyser Sportswear, Inc., you requested a classification ruling. The sample is being returned to you, as requested. Style 21630 is a ladies' motorcycle-style vest. It is composed of cellular polyurethane plastic material with a backing of woven polyester/rayon fabric. The garment is lined and features the following: faux fur collar, a full front off centered zipper closure, 2 slash pockets at the chest and 2 slash pockets above the waist. In your letter, you suggested classification under tariff subheading 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: 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 “2. 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 21630 is used merely for reinforcing the cellular plastic. Therefore, the vest 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 for Style 21630 will be 3926.20.9050, 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 181 of the Customs Regulations (19 C.F.R. 181). 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 Wayne Kessler at WAYNE.KESSLER@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division