The tariff classification of ladies bomber-style jacket and fitted jewelry box from China

N107355 June 9, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050; 4202.92.9060 Annette Diamond Liz Claiborne Inc. 2 Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of ladies bomber-style jacket and fitted jewelry box from China Dear Ms. Diamond: In your letter dated May 24, 2010, you requested a tariff classification ruling. The submitted samples are being returned as you requested. Style #KCMUC064 is a ladies bomber-style faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of rayon knit fabric present merely for reinforcing purposes. The jacket features: a 100% polyester lining; full front zipper closure; stand-up knit collar; sleeves with ribbed knit cuffs; 2 inset chest pockets; 2 pockets at the waist with snap tab closure and a 3" knit ribbed waist band bottom. 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 #KCMUC064 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. Style #MNRUFA95 is a fitted jewelry box constructed with an outer surface of plastic sheeting material. The box has fitted inserts and is designed to provide storage, protection, and organization to jewelry. The boxes are suitable for long-term use. Style #MNRUFA95 measures approximately 4" (W) x 3" (H) x 4" (D). The applicable subheading for Style #KCMUC064 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: Other, Other." The rate of duty will be 5% ad valorem. The applicable subheading for Style #MNRUFA95 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% 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 classification of the jacket, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. If you have any questions regarding the classification of the fitted jewelry box, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division