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NY K86682




July 14, 2004
CLA-2-42:RR:NC:3:353 K86682

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Anthony Lo Presti
S. J. Stile Assoc., Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of men’s jackets from China.

Dear Mr. Lo Presti:

In your letter dated June 10, 2004, on behalf of WS Fashion Brands Ltd., you requested a tariff classification ruling.

Four samples of men’s jackets submitted with your request. Styles W44561 and W44590 are made of knit fabric coated on the outer surface with 100% polyurethane cellular plastic material that completely obscures the underlying fabric. Style W44561 has long sleeves a full front zipper closure, pointed collar and two zippered side pockets. Style W44590 has a pointed collar, full front zipper closure, two side pockets and two breast zipper pockets.

Styles W44500P and W44582P are made of knit brushed fabric coated on the outer surface with a cellular plastic 100% polyurethane plastic that completely obscures the underlying fabric. Style W44500P is designed with a full front zipper closure, two side zipper pockets, a band at the bottom and a pointed collar. Style W44582P is designed with a full front zipper closure, pointed collar and two side pockets.

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).” All the jackets are lined and the textile fabric backing for all styles is used merely for reinforcing the cellular plastic. Therefore, all styles are considered made of plastic material of Chapter 39.

The applicable subheading for styles W44561, W44590, W445500 and W44582 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% 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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