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May 17, 1999

CLA?2?39:RR:NC:3:353 E81257

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050; 6113.001010

Ms. Tamee H. MacMillan
Cyrk Inc.
3 Pond Rd.
Gloucester, MA 01930-1886

RE: The tariff classification of jackets from Hong Kong, Taiwan and Korea.

Dear Ms. MacMillan:

In your letter dated April 27, 1999, you requested a tariff classification ruling (on a prospective importation). The samples submitted with the ruling request will be returned to you.

Two sample jackets were submitted with your request. The submitted sample 1, with a removable lining has an outer shell made of a knit fabric, coated or covered on the outer surface with a cellular plastic material. The garment has a full front zippered closure, two patch snap pockets below the waist and a stand up collar with a hidden hood.

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 is used merely for reinforcement purposes, sample the jacket with the removable lining is therefore classified in Chapter 39. Sample 2, the jacket with the permanent lining is composed of knit fabric coated with polyurethane or polyvinyl chloride which completely obscures the underlying fabric. The jacket has a full front zippered closure, snap patch pockets below the waist and a stand up collar with a hidden hood.

The applicable subheading for Sample 1, jacket with removable lining, 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.

The applicable subheading for Sample 2, jacket with permanent lining, will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.” The rate of duty will be 5.7% 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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