The tariff classification of a ladies jacket from Hong Kong.

NY D86830 March 2, 1999 CLA-2-39:RR:NC:3:353 D86830 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Kathy Johnson SPI Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a ladies jacket from Hong Kong. Dear Ms. Johnson: In your letter dated January 29, 1999, you requested a tariff classification ruling. The sample submitted to Customs for examination will be returned to you. The submitted sample, style 93F705.06, is a ladies jacket constructed of a front and collar of knit 100% man-made fibers fabric which is coated or covered on the outer surface with a cellular plastic material that is in turn covered with a compact plastic material, and a back and sleeves of woven 98% cotton/2% spandex fabric. The garment is to the waist, has a 5 button right over left full front closure, and 2 coated fabric chest pockets. The knit fabric coated with cellular plastic forms the entire front of the garment and gives it its essential character. Chapter 59 note 2(a)(5), states that: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), 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 93F705.06 is used merely for reinforcement purposes and the ladies jacket is therefore classified in Chapter 39. The applicable subheading for the ladies jacket, style 93F705.06, 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% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division