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

N269392 October 27, 2015 CLA-2-39:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Deana Ferron PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s jacket from China. Dear Ms. Ferron: In your letter dated September 23, 2015, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, Style 42QO422, is a ladies’ motorcycle-style jacket. It is composed of cellular polyurethane plastic material with a backing of woven rayon fabric present merely for reinforcing purposes. The garment is lined and features the following: collar with 2 snap closures, 2 snap down epaulets, long sleeves with zipper closure at the cuff, a full front off centered zipper closure, a zippered pocket above the waist and left side of the chest, a snap bellow pocket on the right side and a fixed belt with a buckle closure on the 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 Style 42QO422 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for Style 42QO422 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…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 Barbara Kiefer at barbara.j.kiefer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division