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NY N025296




April 11, 2008

CLA-2-39:OT:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Andre Ryu
Wicked Fashion Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

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

Dear Mr. Ryu:

In your letter dated March 24, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The submitted sample Style 8321-5232 is a men’s jacket made of cellular polyurethane plastic material with a backing of warp knit fabric present merely for reinforcing purposes. The jacket has long sleeves, stand-up collar, two snap side pockets and two zipper breast pockets. The garment also features full front zipper closure and rib knit band and cuffs.

 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 8321-5232 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.

 The applicable subheading for Style 8321-5232 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessoriesOther: Other." The duty rate will be 5 % ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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