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March 2, 1999

CLA-2-39:RR:NC:3:353 D87094

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Kathy Johnson
SPI Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138

RE: The tariff classification of a ladies pant from Hong Kong.

Dear Ms. Johnson:

In your letter dated January 29, 1999, you requested a tariff classification ruling. The sample submitted to Customs for examination will be returned to you.

The submitted sample, style 93F511-06, is a ladies pant constructed of a front of knit 100% man-made fibers fabric which is coated or covered on the outer surface with a cellular plastic material that is in turn covered with a compact plastic material, and a back of woven 98% cotton/2% spandex fabric. The garment has a front zipper with a single button closure at the waist, 2 coated fabric front belt loops, 4 cotton/spandex fabric rear belt loops, 2 coated fabric front pockets and 2 cotton/spandex rear pockets. The garment is designed to be worn by a woman.

The knit fabric coated with cellular plastic forms the entire front of the garment and gives it its essential character.

Chapter 59 note 2(a)(5), states that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The textile fabric backing for style 93F511-06 is used merely for reinforcement purposes and the ladies pant is therefore classified in Chapter 39.

The applicable subheading for the ladies pant, style 93F511-06, 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% ad valorem.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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