The tariff classification of a men’s “mixed media jacket” from India.

N260149 January 7, 2015 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s “mixed media jacket” from India. Dear Ms. Rainbow: In your letter dated December 9, 2014, you requested a tariff classification ruling. The submitted sample, identified as a men’s “mixed media jacket”, style number 40NC513, consists of a men’s jacket that is constructed of different fabrics. The upper garment front is constructed of 100% polyurethane while the lower garment front is constructed of woven fabric (52% cotton and 48% nylon). The sleeves and trim are also constructed of both 100% polyurethane and woven fabric. The jacket features the following: a full front opening that is secured by a zipper closure which extends to the top of the collar, two straight slash pockets set into the horizontal front seam, and long sleeves with a 2” ribbed cuff. It is your opinion that the cellular polyurethane plastic material imparts the essential character of the garment and we concur. Your sample will be returned as requested. The applicable subheading for style number 40NC513 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 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.  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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division