CLA-2-39:OT:RR:NC:N3:348
Ms. Lena Rainbow
PVH
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a women’s jacket from China.
Dear Ms. Rainbow:
In your letter dated May 13, 2013, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style IC8729 is a women’s waist length jacket. It is composed of 100% polyurethane plastic material with a knit fabric backing. The collarless jacket features the following: long sleeves with zippers, a full lining, a full off-center zipper closure with snap, two horizontal zippered pockets at the waist, a vertical zipped pocket over right chest and a hemmed bottom.
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)." The textile fabric backing for Style IC8729 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 IC8729 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