The tariff classification of a men’s jacket from China

N156819 April 8, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a men’s jacket from China Dear Mr. Spano: In your letter dated March 24, 2011, on behalf of Kenneth Cole Productions Inc., you requested a tariff classification ruling. The submitted sample is being returned as requested. Style Mens Motorcross Waister SR1H8015 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a knit backing. The garment is lined with 100% polyester woven fabric and features the following: a stand-up collar with snap closure, long sleeves with snap closures, a full front zipper and two pockets at the waist with zipper closures. 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 Mens Motorcross Waister SR1H8015 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 Mens Motorcross Waister SR1H8015 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