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NY L86759




August 25, 2005

CLA-2-39:RR:NC:3:353 L86759

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Simon Wren
Somerbond Ltd.
Units 8, 9, 10
The Edge Business Centre
Humber Road
London, England NW2 6EW

RE: The tariff classification of plastic wearing apparel from China.

Dear Mr. Wren:

In your letter dated July 29, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, your reference number F01000169, “Ladies Hearts & All Hotpant” are woman’s shorts composed of polyurethane cellular plastic material with textile backing. The item features a back zipper closure and red lace up front sides.

Chapter 59 Note 2(a)(5) states that “Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter39).” The textile backing for reference number F01000166 is used merely for reinforcing the cellular plastic. Therefore, the item is considered made of plastic material of Chapter 39.

The applicable subheading for reference number F01000169 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, other. The rate of duty 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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