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

N255052 August 6, 2014 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Jeff Weinstein Infinity CHB 14 West Hawthorne Avenue Suite 100 Valley Stream, NY 11580 RE: The tariff classification of a woman’s vest from China. Dear Mr. Weinstein: In your letter dated July 7, 2014, on behalf of Deja Bleu LLC, you requested a classification ruling. The sample is being returned to you, as requested. Style PA5000P is a woman’s faux leather vest. It is composed of cellular polyurethane plastic material with a backing of woven fabric. The garment is lined and features a full front zipper closure and decorative metal chain at the neck, faux pockets and hemmed bottom. In your letter, you state your belief that the subject merchandise is not classifiable as a textile garment under tariff subheading 6211.43.0076, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Vests: Other. We concur. 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 PA5000P 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 of the Harmonized Tariff Schedule of the United States (HTSUS).   The applicable subheading for Style PA5000P 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