The tariff classification of faux leather jacket from China.

N222064 July 18, 2012 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Marc Thompson Charming Shoppers Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of faux leather jacket from China. Dear Mr. Thompson: In your letter dated June 11, 2012, you requested a tariff classification ruling. Then sample is being returned to you as requested. Style C4474 is a women’s faux leather jacket. The jacket is constructed of 81% acrylic, 18% polyester, and 1% spandex rib knit fabric on the front panel, shoulders and under the sleeves. The back and side panels and upper portion of the sleeves are composed of cellular polyurethane plastic material with a knit backing. The garment is lined and features the following: a round neckline, long sleeves with hemmed cuffs, full front zipper closure, two slant pockets below the waist and a hemmed bottom. The cellular polyurethane plastic material comprises over 60% of the visible surface area of the garment and imparts the essential character. 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 C4474 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39. The applicable subheading for the jacket 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, Thomas J. Russo Director National Commodity Specialist Division