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NY L88496




November 16, 2005

CLA-2-39:RR:NC:3:353 L88496

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 samples will be returned to you.

You have submitted three samples. Style F01000144, “Ladies Ring Me Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric.

Style F01000146 “Ladies Structured Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric.

Style F01000147 “Ladies Bonded Corset & Thong” is a woman’s corset top and thong set composed of polyurethane cellular plastic material with textile backing. The corset and thong are lined with textile fabric.

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 numbers F01000144, F01000146 and F01000147 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 numbers F01000144, F0100146, and F1000147 (tops and bottoms) 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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