The tariff classification of a woman’s faux leather garment from China.

N258451 November 14, 2014 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Dana E. Hullings Nine West Holdings Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s faux leather garment from China. Dear Ms. Hullings: In your letter dated October 9, 2014, you requested a tariff classification ruling. The submitted sample, identified as a “Women’s Coated Jacket”, style number P07MF67258, consists of a woman’s long sleeve garment that is constructed of two different fabrics. The sleeves and rear panel are constructed of 55% cotton, 37% viscose, and 8% polyester jersey knit fabric. The front panels are constructed of 100% polyester knit fabric coated with polyurethane. The garment extends to below the waist and features a full front opening with a zipper closure, a stand-up collar with a snap closure, long sleeves with rib knit endings, faux chest pockets, two vertical inset pockets below the waist, and a loose-fitting bottom. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI), which are to be applied in numerical sequence. GRI 1 directs that goods are classifiable according to the terms of the headings and any relative section or chapter notes. Heading 6113, which you cited in your letter, applies to garments “made up” of certain fabrics of chapters 56 and 59. 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 P07MF67258 is used merely for reinforcing the cellular plastic. Therefore, the garment is considered made of plastic material of Chapter 39. Your sample will be returned as requested. The applicable subheading for style number P07MF67258 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division