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NY F83490




March 2, 2000

CLA-2-39:RR:NC:3:353 F83490

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Dee Tidaback
Montogomery Ward, LLC
1100 W. 115th St.
Romeoville, IL 60446

RE: The tariff classification of Boy’s Jacket from China.

Dear Ms. Tidaback:

This ruling replaces ruling NY81867 dated February 24, 2000, which contains a clerical error. Replacement ruling NY F83490 reads as follows.

The submitted sample style F041H55 is a boy’s jacket whose outer shell constructed of a knit polyester fabric, which is coated or covered on the outer surface with a cellular plastic material. You indicate that the garment is filled with down; however, examination reveals a man-made fiber filling. The garment is hip length, with two slash pockets below the waist, long sleeves, a pointed collar and a full front zippered 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 F041H55is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the boy’s jacket, style F041H55 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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