The tariff classification of a woman’s cardigan from China.

 N254383 July 11, 2014 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Dana E. Hullings Nine West Holdings Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Hullings: In your letter dated June 10, 2014, you requested a classification ruling. The sample is being returned to you, as requested. Style M07M415396 is a woman’s cardigan. The sleeves are composed of knit fabric. The remainder of the garment is composed of cellular polyurethane plastic material with a backing of knit polyester fabric present merely for reinforcing purposes. The textile/cellular plastic material has been perforated. The garment is lined and features long sleeves, a full front zipper closure and two zippered pockets below the waist. In your letter, you suggested classification under tariff heading 6113, which we presume to mean under tariff subheading 6113.00.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.” 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 M07M415396 is used merely for reinforcing the cellular plastic. Therefore, the garment is considered made of plastic material of Chapter 39. Since the garment is composed of plastic and not textile, it cannot be classified in Chapter 61. The applicable subheading for style M07M415396 will be 3926.20.9050, HTSUS, which provides for Other articles of plastics and articles of other materials of heading 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 181 of the Customs Regulations (19 C.F.R. 181). 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division