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NY B89740

October 15, 1997

CLA-2-39:RR:NC:WA:353 B89740


TARIFF NO.: 3926.20.9050

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

RE: The tariff classification of a men's jacket from China

Dear Mr. Stack:

In your letter dated September 22, 1997 you requested a tariff classification ruling. A sample was submitted for review and will be returned as requested.

The submitted sample, Style No. 1180RR is a men's jacket that features a full front opening secured by six snaps, a rib knit collar, long sleeves with rib knit cuffs, front inset pockets and a rib knit waistband. The jacket is stated to be composed of 70% wool, 30% acrylic woven front with the remainder of the outer shell of the jacket composed of a cellular PVC plastic with a tricot knit backing.

The jacket back, sleeves and the front and back raglan styled shoulder yokes, upon examination were found to be made of cellular plastic with a backing of knit fabric and the remaining surface are was made up of woven fabric. The woven textile front does not comprise the entire front of the jacket and as the cellular PVC plastic outer shell comprises over 60 percent of the visible surface area of the garment, it is this material that imparts the essential character to the garment.

The applicable subheading for the jacket, Style 1180RR 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 heading 3901 to 3914: Articles of apparel and clothing accessories(including gloves): Other: Other: Other". The rate of duty will be 5% ad valorem.

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 Martin Weiss at 212-466-5881.


Robert B. Swierupski

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