CLA-2-39:OT:RR:NC:TA:348
Mr. Ken Park
Wicked Fashions, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024
RE: The tariff classification of a ladies’ jacket from Pakistan, China, Vietnam, India and Bangladesh
Dear Mr. Park:
In your letter dated February 8, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as requested.
Style number 10123-5141 is a ladies’ motorcycle-style faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven polyester fabric. The garment is lined and features the following: a mock collar with 2 snap closures, long sleeves with zippered cuffs, a full front off-centered zipper closure, 3 zippered pockets on the front of the garment, lapels which can be snapped back to reveal decorative studs on the right lapel, and 4 decorative snap closures on the waistband.
Chapter 59 Note 2(a)(5) states that "2. 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 (chapter 39)." The textile fabric backing for style number 10123-5141 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 number 10123-5141 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 accessories…other: other, other." The rate of duty 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division