The tariff classification of a ladies’ jacket from China

N084618 December 2, 2009 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Andrew Steinberg Tiger J, LLC 1430 Broadway Suite 1900 New York, NY 10018 RE: The tariff classification of a ladies’ jacket from China Dear Mr. Steinberg: In your letter dated November 16, 2009, you requested a tariff classification ruling. The sample is being returned to you. The submitted sample, identified as style DS09-J272-PU, is a women’s jacket composed of cellular polyurethane plastic material with a backing of woven rayon fabric present merely for reinforcing purposes. The jacket full front opening secured by a right-over-left two-button closure, three-quarter length bell cuff sleeves, two one-button closure pockets at the waist and a full woven lining. You suggested that the classification for this garment should be 6210.20.3000. We disagree with your proposed classification. 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 style DS09-J272-PU is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for style DS09-J272-PU 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