The tariff classification of a ladies vest from China.

N265656 June 22, 2015 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Deana Ferron Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a ladies vest from China. Dear Ms. Ferron: In your letter dated June 10, 2015, you requested a tariff classification ruling. The submitted sample, identified as style 42MO422, is a ladies vest. Although you describe the garment as being composed of compact polyurethane, upon inspection we found that the garment is actually constructed of cellular polyurethane plastic with a woven man-made fiber fabric backing that is present merely for reinforcing purposes. The sleeveless garment is lined, and features a notch collar with snaps an asymmetrical full-front zipper closure, zipper pockets at the waist, and a hemmed bottom. The sample will be returned as requested. The applicable subheading for style 42MO422 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