CLA-2-39:OT:RR:NC:N3:348
Ms. Katie Jue
Contif Company
8610 Airport Blvd.
Los Angeles, CA 90045
RE: The tariff classification of faux leather jacket from China
Dear Ms. Jue:
In your letter dated December 12, 2011 you requested a tariff classification ruling.
The sample is a ladies’ faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven fabric. The garment is lined and features the following: a stand-up collar with decorative snap closures, long sleeves with elastic at the wrist, a zippered pocket on the left sleeve, a full front zipper closure, 2 zippered pockets with a snap tab closure and an elasticized waist.
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 (chapter 39)." W2The textile fabric backing for the ladies faux leather jacket is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
The applicable subheading for the jacket will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "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,
Thomas J. Russo
Director
National Commodity Specialist Division