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NY B85749

June 11, 1997

CLA-2-39:S:N:N:HO6 REH


TARIFF NO.: 3926.20.9050

Lerner New York
460 West 33 Street
New York, NY 10001

Attention: Frances T. Blundo

RE: The tariff classification of synthetic leather pants from Hong Kong.

Dear Ms. Blundo:

In your letter dated May 13, 1997, you requested a tariff classification ruling.

A representative sample of women's jean-style pants, identified as item #2791, was submitted for our examination. They are made from a textile- backed cellular polyvinyl chloride material, giving them a leather look. The pants have a zipper fly with a metal button closure, belt loops, diagonal front pockets complete with a watch pocket on the wearers right, rear patch pockets, and tapered long legs.

The applicable subheading for the style #2791, pants, 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.

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.

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


Michael D'Ambrosio
Service Port Director St. Albans, Vt.

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