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March 4, 1999

CLA-2-39:RR:NC:3:353 D87788

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Nancy Radovich
K&R sportswear
350 Fifth Ave., Suite 1701
New York, NY 10018

RE: The tariff classification of girls jacket from China.

Dear Ms. Radovich:

In your letter dated February 11, 1999, you requested a tariff classification ruling.

The submitted sample style #981084, is a girls toddler size jacket whose outer shell is made of a knit cotton fabric, coated or covered on the outer surface with a cellular plastic material. The garment is hip length, with a full front zippered closure, side tabs, slash pockets, and acrylic collar and cuffs. You state that the identical garment will be imported in sizes 2T to 4T, style #981084 and, sizes 4 to 6X style #980186.

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 #981084 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the jacket, styles #981084 and 981086 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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