The tariff classification of a men’s jacket from China.

N263179 April 16, 2015 CLA-2-39 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s jacket from China. Dear Mr. Kim: In your letter dated March 18, 2015, you requested a tariff classification ruling. The submitted sample, identified as style INC61795, is a men’s jacket. The garment is constructed of cellular polyurethane plastic with a backing of woven man-made fabric that is present merely for reinforcing purposes. The long-sleeved garment is lined and features a stand-up collar with a snap, a full front zipper closure, one zippered chest pocket and two slant pockets at the waist and a self-fabric band bottom. The sample will be returned to you as requested. The applicable subheading for style INC61795 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 percent 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