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NY C83221




February 03, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

C Air, Custom House Brokers
153-66 Rockaway Boulevard
Jamaica, NY 11434

Attention: Kevin Maher

RE: The tariff classification of a polyurethane jacket from China.

Dear Mr. Maher:

In your letter dated January 5, 1998, you requested a tariff classification ruling on behalf of the importer, Sandalwood. The sample provided is being returned as requested.

A representative hip-length, hooded cold weather jacket, identified as style 100S, was submitted for our examination. The shell is made from polurethane sheeting which has been quilted to a layer of fiberfill insulation and lined with woven man-made fabric. There is a full frontal opening with a zipper closure and additional snap fasteners securing the overlapping storm flap. The jacket features two large flapped patch pockets at the waist, a single breast pocket with a zipper closure on the left front panel and an inside pocket on that same side. The attached insulated hood tucks into the stand-up collar, and there is an adjustable textile drawcord around the face opening and along the bottom hem of the jacket.

The applicable subheading for the style 100S, 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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