The tariff classification of a bomber jacket from China.

NY F88215 June 20, 2000 CLA-2-39:RR:NC:3:353 F88215 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 1359 Broadway, Suite 1808 New York, NY 10018 RE: The tariff classification of a bomber jacket from China. Dear Mr. Attias: In your letter dated May 29, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample Style nos. M30014 (men), Y30314 (big boys) and B30514 (little boys) Pacific Racer is a 2 tone bomber-style jacket whose outer shell is made of a knit man- made fiber fabric, which you state is coated or covered on the outer surface with a cellular PVC plastic material. The garment is fully lined and features a full front snap closure with storm insert, full collar, 2 front side slash pockets, embroidered back and knit ribbed cuffs and bottom. 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 nos. Style nos. M30014 (men), Y30314 (big boys) and B30514 (little boys) Pacific Racer jacket is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39. The applicable subheading for the Style nos. Style nos. M30014 (men), Y30314 (big boys) and B30514 (little boys) Pacific Racer 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% 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