The tariff classification of two faux leather jackets from China

N077386 October 5, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Gita Yao Milgram Freight Services Ltd. 500-407 McGill Montreal, Quebec, Canada H2Y 2G7 RE: The tariff classification of two faux leather jackets from China Dear Ms. Yao: In your letter dated September 24, 2009, on behalf of your client Capital Garment Co. Inc., you requested a tariff classification ruling. Two samples were submitted with your request. The first submitted sample, identified as style M-6030RK, is a women’s jacket composed of cellular polyurethane plastic material with a backing of woven fabric present merely for reinforcing purposes. The jacket features a full front zipper, two decorative grommets on the collar, long sleeves with snap closures at the cuffs, two zippered pockets at the waist, and a full woven lining. The second sample, identified as style M-6002RK, is a women’s jacket composed of cellular polyurethane plastic material with a backing of woven fabric present merely for reinforcing purposes. The jacket features a full front zipper, a collar with belt loops and buckle closure, four decorative studs on the shoulders, a patch pocket on the upper left sleeve, zippered pockets at the waist, a rib knit waistband and a full woven lining. Chapter 59 Note 2(a)(5) states that “2. 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 styles M-6030RK and M-6002RK is used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39. The applicable subheading for styles M-6030RK and M-6002RK will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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, mittens and mitts): 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division