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NY 809767

May 19, 1995

CLA-2-39:S:N:N5:353 809767


TARIFF NO.: 3926.20.9050

Mr. Robert T. Stack
Siegel, Mandell & Davidson
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of women's vest from Hungary

Dear Mr. Stack:

In your letter dated May 1, 1995, received in our office on May 3, 1995, you requested a tariff classification ruling on behalf of your client Liz Claiborne, Inc. A sample was submitted for examination and will be returned as per your request.

The submitted sample, style no. 20560622, is a women's vest featuring a "v"-shape neckline, a full frontal opening, with a six button closure, a back belt and two inset pockets on the front. The front of the vest is stated to be composed of polyurethane on a 100% cotton woven fabric backing. The back of the vest and the vest lining are composed of 100% acetate woven fabric. In response to our query, you have advised us that the polyurethane plastic on the front of the vest is of cellular construction. An examination of a cross section of the vest front revealed that it is made up from a sheet of cellular plastic combined with textile fabric where the textile is present for reinforcement purposes.

The applicable subheading for the vest, style 20560622, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), 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): Other: Other.... Other. The rate of duty will be 5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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