The tariff classification of two women’s jackets from China.

N271048 December 23, 2015 CLA-2-39:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Julie McCoy Trade Compliance Analyst Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of two women’s jackets from China. Dear Ms. McCoy: In your letter dated November 20, 2015, you requested a tariff classification ruling. As requested, the samples are being returned to you. The submitted sample, Style 3U1733, is a ladies’ motorcycle-style jacket. It is composed of an outer shell made of cellular polyurethane plastic material with a backing of viscose rayon woven fabric backing present merely for reinforcement purposes. The garment is fully lined with 100 percent polyester. The jacket has the following features: full front opening with heavy duty zipper closure, pockets at the waist with zippers, epaulets with snaps, long sleeves, and stand up collar with snap closure at the neck. The submitted sample, Style 3U1759, is a ladies’ motorcycle-style jacket. It is composed of an outer shell made of cellular polyurethane plastic material with a backing of viscose rayon woven fabric backing present merely for reinforcement purposes. The garment is fully lined with 100 percent polyester. The jacket has the following features: full front opening with heavy duty zipper closure, pockets at the waist with snap closures, epaulets with snaps, long sleeves with zipper closures at the cuffs, a collar and a self-fabric belt. 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 3U1733 and Style 3U1759 is used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39. The applicable subheading for Style 3U1733 and 3U1759 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 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 Barbara Kiefer at barbara.j.kiefer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division