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NY 811785

June 26, 1995

CLA-2-39:S:N:N5:353 811785


TARIFF NO.: 3926.20.9050

Ms. Natouchka P. Rampy
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of women's plastic jacket from China and Hong Kong.

Dear Ms. Rampy:

In your letter dated June 15,1995, on behalf of Foreign Resources Corporation (FRC), you requested a tariff classification ruling. A sample was submitted with your request and will be returned.

The submitted sample, Style No. 99213 is a women's jacket consisting of celluar plastic material with a textile 100 percent man-made fabric backing, where the textile fabric is present merely for reinforcing purposes. The outer-shell of celluar plastic material is 100 percent polyester polyvinyl chloride with a backing of 100 percent man-made fabric. Style 99213 features decorative stitching across the outer shell, a stand-up collar with pile trim on the collar's interior, a full frontal zippered opening which extends fro the top of the collar, a concealed interior drawstring threaded through the bottom hem. The collar is trimmed with acrylic pile and the lining is made of 100 percent woven nylon fabric.

The applicable subheading for the women's plastic jacket, Style No. 99213 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for 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
New York Seaport

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