CLA-2-39:OT:RR:NC:TA:348
Mr. William Ortiz
S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a ladies’ jacket from China
Dear Mr. Ortiz:
In your letter dated March 26, 2010, on behalf of Crystal Apparel, Ltd., you requested a tariff classification ruling.
The submitted sample, identified as style #261472, is a ladies’ jacket. The garment is lined and features a full front zipper, a rib-knit stand up collar, snap-closure epaulets on the shoulders, long sleeves with rib-knit cuffs, two zippered pockets at the waist and a rib-knit waistband. The outer shell of the garment is composed of a cellular polyurethane plastic material with a backing of 100% viscose rayon woven fabric.
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 #261472 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 #261472 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 (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5%.
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