The tariff classification of women’s jacket from Hong Kong

N302252 February 6, 2019 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 George R. Tuttle III Tuttlelaw 1100 Larkspur Landing Circle Suite 385 Larkspur, CA 94939 RE: The tariff classification of women’s jacket from Hong Kong Dear Mr. Tuttle: In your letter dated December 12, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover. Style 8010 is a women's faux leather jacket. The garment is composed of cellular polyurethane plastic material with a backing of viscose rayon woven fabric. The lined garment has a full front zipper opening; long, sleeves with zipper cuffs; a gathered waist; and a hemmed bottom reaching to the top of the hip. Chapter 59 Note 2(a)(5) states that "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 8010 is used merely for reinforcing the cellular plastic. Therefore, the garment is considered made of plastic material of Chapter 39. The applicable subheading for Style 8010 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division