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June 17, 1999

CLA-2-62:RR:NC:3:353 E82651

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.7000

Ms. Nancy Fife
Sears, Roebuck and Co.
3333 Beverly Road, BC 165A
Hoffman Estates, IL 60179

RE: The tariff classification of a misses’ jacket from China.

Dear Ms. Fife:

In your letter dated May 28, 1999 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a style 402 misses’ jacket consisting of a woven 100% cotton fabric that has been coated with 100% polyurethane which completely obscures the underlying fabric. The jacket is calendered with an embossed effect, is hip length, and features a full front zipper closure, storm flap with concealed buttons and side slash pockets.

You indicate that you believe the style 402 misses’ jacket is classified under subheading 3926.20.9050 and request guidelines used to determine the proper classification.

Chapter 59, Note 2 states in part:

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:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39)

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

Therefore, in general, unless a plastic coated textile fabric meets one of the named exceptions, the item is considered a fabric of 5903. In the instant case, the woven cotton fabric is coated on one side with polyurethane which completely obscures the underlying fabric, and is considered a fabric of heading 5903. Headings 6113 and 6210, among other things, apply to garments made of fabrics of heading 5903.

The applicable subheading for the style 402 misses jacket will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women's or girls' garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” 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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