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NY F88217





June 13, 2000

CLA-2-39:RR:NC:3:353 F88217

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Samuel J. Attias
S.A.S.C.O. Trading, Inc.
1359 Broadway, Suite 1808
New York, NY 10018

RE: The tariff classification of a jacket from China.

Dear Mr. Attias:

In your letter dated May 29, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample style M30019 is a man’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 has a lining, full front zippered closure, two slash pockets below the waist, two zippered breast pockets, pointed collar and adjustable belt tabs a the bottom. You also state in you letter that the jacket will also be imported in big boys style Y30319 and boys style B30519.

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 styles M30019, Y30319 and B30519 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the jacket, styles M30019, Y30319 and B30519 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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