The tariff classification of a ladies top from China.

N266883 August 3, 2015 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Maria Marisela Ince HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a ladies top from China. Dear Ms. Ince: In your letter dated July 15, 2015, you requested a tariff classification ruling. The submitted sample, identified as HSN Item Number T20030A-NOV, is a ladies long sleeve top, with a 100% cellular polyurethane plastic front panel that has a backing of fabric. The garment is lined, and features the following: a jewel neck, narrow mesh insert panel across the front, man-made knit textile fabric on the sleeves and back panel, a button and loop closure, and a hemmed bottom. Chapter 59 Note 2(a)(5) states that “2. 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 the ladies top is used merely for reinforcing the cellular plastic. Accordingly, we concur with your proposed classification under tariff subheading 3926.20.9050, HTSUS. The sample will be returned as requested. The applicable subheading for the ladies top 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