The tariff classification of a women’s jacket from China

N121956 October 7, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Andrew Steinberg Tiger J, LLC 1430 Broadway, Suite 1900 New York, NY 10018 RE: The tariff classification of a women’s jacket from China Dear Mr. Steinberg: In your letter dated September 2, 2010, you requested a tariff classification ruling. Style DS10-J083113 is a ladies’ faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven rayon fabric. The garment is lined and features the following: a symmetrical opening with button closure, hidden placket, long sleeves with under arm panels of rib knit fabric, and two side pockets at the waist. The sample is being returned as requested. Your letter of inquiry states that it is your opinion that this jacket would be classified under heading 6202.93.5011 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Chapter 59 Note 2(a)(5) states that "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 DS10-J083113 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 DS10-J083113 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. 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