CLA-2-39:OT:RR:NC:3:348
Ms. Sandra Penuela
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470
RE: The tariff classification of infants’ jacket from China.
Dear Ms. Peneula :
In your letter dated May 30, 2012, you requested a tariff classification ruling. The sample is being returned as requested.
Style 326029 is an infants’ jacket. It is composed of cellular polyurethane plastic material with a woven backing. The garment is fully lined and features a stand up collar, long sleeves with rib-knit cuffs, a full front zipper closure, two slash pockets above the waist and a rib-knit bottom.
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 326029 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 326029 will be 3926.20.9050 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastic and articles of other materials of headings 3901 to 3914: 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 * at (646) 733-*.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division