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NY L84349




May 6, 2005

CLA-2-39:RR:TA:N3:353 L84349

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Ms. Donna Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, N.Y. 1004

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

Dear Ms. Shira:

In your letter dated April 19, 2005, on behalf of Foreign Resources Corp., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style R/5607 is a men’s jacket composed of polyurethane and polyvinyl chloride cellular plastic material, on a woven textile backing. The garment has a 100% padded polyester lining. The jacket has a full front zipper closure, pointed collar and two side zipper 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).” The textile fabric backing for style R/5607 is used merely for reinforcing the cellular plastic. Therefore, the men’s jacket is considered made of plastic material of Chapter 39.

The applicable subheading for the men’s jacket, style R/5607 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plasticArticles of apparel and clothing accessoriesOther: 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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