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NY C83328

January 21, 1998

CLA-2-39:RR:NC:3:353 C83328


TARIFF NO.: 3926.20.9050

Mr. William A. Vollmerhausen
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy MI 48084-3163

RE: The tariff classification of girls jackets from Taiwan.

Dear Mr. Vollmerhausen:

In your letter dated January 8, 1998 you requested a tariff classification ruling.

The submitted samples style numbers 3916 and 3919 are girls jackets which consist of an outer shell made from a plastic knit fabric, coated or covered on the outer surface with a cellular plastic material. Style numbers 3916 and 3919 will be imported in sizes 7 through 16. Style number 3916 is a belted, hip length jacket, with a pile collar, two zippered breast pockets and a full front zippered closure. Style number 3919 is a double breasted, quilted diamond design pea coat, with two slash pockets at the hip, a pile collar and elasticized cuffs.

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 numbers 3916 and 3919 is used merely for reinforcement purposes and the jackets are therefore classified in Chapter 39.

The applicable subheading for the girls jackets, style numbers 3916 and 3919 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 353 at 212-466-5881.


Robert B. Swierupski

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