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NY C83231

January 15, 1998

CLA-2-39:RR:NC:3:353 C83231


TARIFF NO.: 3926.20.9050

Mr. William F. Sullivan
MSAS Customs Logistics Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422

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

Dear Mr. Sullivan:

In your letter dated January 7, 1998, on behalf of Newport News, Inc., you requested a tariff classification ruling.

The submitted sample style F98-16-040 is a women's jacket whose outer shell is made from a plastic knit fabric, coated or covered on the outer surface with a cellular plastic material. The garment has acrylic knit sleeves, two narrow knit inserts down the front of the jacket and a full front button closure. The collar of the garment is made up of woven fabric.

As per Chapter 59 note 2(a)(5), Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes the item is classified in Chapter 39. The textile fabric backing for style F98-16-040 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the women's jacket, style F98-16-040 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% 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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