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NY B84428




May 13, 1997

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Lerner New York
460 West 33 Street
New York, NY 10001

Attention: Frances T. Blundo

RE: The tariff classification of a synthetic leather jacket from China.

Dear Ms. Blundo:

In your letter dated April 15, 1997, you requested a tariff classification ruling.

A representative sample of a women's hip-length jacket, identified as style #4403, was submitted for our examination. With the exception of the knit acrylic sleeves, the shell has a leather look and is made from a textile backed cellular polyurethane material. There is a full frontal opening with four button closures and an applied fold-down collar with small notched lapels. The jacket is fully lined with woven man-made material and features two diagonal slash pockets at the waist. The essential character is imparted by the textile backed plastic shell.

The applicable subheading for the style #4403, 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.

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 St. Albans, Vt.

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