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

N254860 July 24, 2014 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Megan Berry Buckle Brands, Inc. 2415 Country Club Lane Kearney NE 68845 RE: The tariff classification of a woman’s vest from China. Dear Ms. Berry: In your letter dated June 24, 2014, you requested a classification ruling. The sample is being returned to you, as requested. Style C01312 is a woman’s faux leather vest. It is composed of cellular polyurethane plastic material with a backing of knit fabric. The garment is lined and features the following: a collar, a full front zipper closure, lace-like side inserts, and two pockets above the waist. In your letter, you suggested classification under tariff subheading 6211.42.0070, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Vests. 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).”  Style C01312 is composed of cellular plastic combined with a textile fabric where the backing fabric is used for mere reinforcement; therefore, the vest is considered a plastic article of apparel of Chapter 39 and would not be classified in Chapter 62, HTSUS.   The applicable subheading for Style C01312 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