The tariff classification of men’s jacket from China

N303069 March 14, 2019 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Marilyn Santos Supreme International, LLC 300 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of men’s jacket from China Dear Ms. Santos: In your letter dated January 30, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover. Style 4EFR9002 is a men's faux leather jacket. The garment is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric. You stated in your letter that the rayon fabric was constructed from woven. However, we have examined the fabric and determined it is of knit construction. The lined garment has a stand up collar, a full front zipper opening; long, sleeves with ribbed knit cuffs; pockets below the waist and a ribbed knit bottom. 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 4EFR9002 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 4EFR9002 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