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NY L88395




November 15, 2005

CLA-2-39:RR:NC:3:353 L88395

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Eric Ehrens
Somerbond Ltd. c/o Eric Ehrens Co.
4 Park Avenue
Suite 17E
New York, NY 10016

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

Dear Mr. Ehrens:

In your letter dated October 19, 2005, on behalf of Somerbond Ltd., you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style F01000145, “Ladies Buckle Top & Thong” is a woman’s top and thong set composed of polyurethane cellular plastic material with textile backing. The top and thong are lined with textile fabric. The top is a halter like top and features back zipper closure, hook and loop neck closure and five front buckles holding the front together. The bottom is a thong with adjustable buckle 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 style F01000145 is used merely for reinforcing the cellular plastic. Therefore, the item is considered made of plastic material of Chapter 39.

The applicable subheading for style number F01000145 (top and bottom) 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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