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May 10, 1999

CLA?2?39:RR:NC:3:353 E81133

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Diane Burgos
Stile Associates Ltd.
153-66 Rockaway Blvd.
Jamaica, New York 11434

RE: The tariff classification of a men’s and boy’s jacket from China.

Dear Mr. Burgos:

In your letter dated April 26, 1999, on behalf of Paco Sport, Ltd., you requested a tariff classification ruling(on a prospective importation).

The submitted sample style #44000 is a men’ and boy’s jacket whose outer shell is made of a knit fabric, coated or covered on the outer surface with a cellular plastic material. The garment features knit ribbed cuffs and waistband, a pointed collar, two slash pockets below the waist, and a zippered snap flap closure.

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 #44000 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the men’s and boy’s jacket, style #44000 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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