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NY H86983




January 29, 2002

CLA-2-39:RR:NC:3:353 H86983

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. William Ortiz
S.J. Stile Associates Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a man’s jacket from Hong Kong.

Dear Mr. Ortiz:

In your letter dated January 14, 2002, on behalf of Woods & Gray Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style W24526W is a man’s stadium jacket whose front and back panels are composed of cellular PVC plastic material with a textile backing. The sleeves are a knit 100% wool fabric and the collar and waistband is knit 100% cotton fabric. The jacket has a full front snap closure.

Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plasticsother 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 W2456W is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.

The applicable subheading for style W24526W, 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: other: other. The duty rate will be 5 percent 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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