The tariff classification of a plastic covered jacket from Italy.

PD B89084 October 2, 1997 CLA-2-39:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 3926.20.9050 JJM Manufacturing, Ltd. 5266 General Road, Unit 1 Mississauga, Ontario, Canada L4W 1Z7 Attention: Susan Carr RE: The tariff classification of a plastic covered jacket from Italy. Dear Ms. Carr: In your letter dated August 7, 1997, you requested a tariff classification. A representative sample of a unisex waist-length "Retro Rubber Jacket," was submitted for our examination. The shell is made from a textile-backed cellular polyurethane material. There is a full frontal opening with a zipper closure, an applied fold-down collar, and a diagonal slash pocket on both front panels. The jacket is fully lined with woven man-made material and you state that it is intended to be "worn as fashion and leisure wear." The applicable subheading for the "Retro Rubber Jacket," will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other... Other... The rate of duty will be 5 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.