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NY B86869




July 9, 1997

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

The A.W. Fenton Co., Inc.
P.O. Box 360614
Columbus, OH 43236-0614

Attention: Cathy Schleiger

RE: The tariff classification of a women's synthetic leather coat from China.

Dear Ms. Schleiger:

In your letter dated June 12, 1997, you requested a tariff classification ruling on behalf of Lane Bryant, Inc. The sample provided will be returned as requested.

A representative sample of a women's thigh-length coat, identified as style # MRT3, was submitted for our examination. The textile backed cellular polyurethane shell gives the coat a leather look and it is fully lined with woven man-made fabric. It features a double breasted style four button full front opening, waist belt with a buckle closure, and a fold-down collar with notched lapels. There are two diagonal slash waist pockets, adjustable button tabs at the wrists, and a rear center vent.

The applicable subheading for style # MRT3, synthetic leather coat, 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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