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NY B83381




April 11, 1997

CLA-2-39,62:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050, 6210.40.7000

Customs and Trade Services, Inc.
P.O. Box 52-7328
Miami, FL 33152-7328

Attention: Reinaldo Rodriguez

RE: The tariff classification of synthetic leather jackets from China.

Dear Mr. Rodriguez:

In your letter dated March 11, 1997, you requested a tariff classification on behalf of Dali Overseas Corporation.

Representative samples of two men's waist-length jackets, were submitted for our examination. The individual styles are best described separately as follows:

Style #502 - The shell has a leather look and is made from a textile backed cellular polyurethane material. There is a full frontal opening with a zipper closure, an applied fold-down collar, elastic gathering at the cuffs and waist, and zippered breast pockets. The jacket is fully lined with woven man-made material and insulated with a layer of fiberfill.

Style #503 - The shell is made from a woven blended cotton fabric completely covered with a coating of polyurethane which imparts a leather look. There is a full frontal opening with a zipper closure, an applied fold-down collar, adjustable tabs and elastic at the waist, and closed cuff vents and buttons at the wrists. The jacket is fully lined with a woven man-made material and features vertical side, and flapped horizontal pockets on both front panels.

The applicable subheading for the style #502, jacket, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), 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): Other: Other... Other... The rate of duty will be 5 percent ad valorem.

The applicable subheading for the style #503, jacket, will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5906, or 5907: Other men's or boys' garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric... The rate of duty will be 5.6 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Michael D'Ambrosio
Service Port Director

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