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NY D82504

September 29, 1998

CLA-2-39:RR:NC:3:353 D82504


TARIFF NO.: 3926.20.9050

Mr. Brian Tell
B.B. Dakota
298 Broadway
Laguna Beach, CA 92651

RE: The tariff classification of a girls jacket from China.

Dear Mr. Tell:

In your letter dated September 11, 1998 you requested a tariff classification ruling.

The submitted sample, Style K193 is a girls jacket consisting of 100% polyvinyl chloride coated cellular plastic, with a 100% polyester knit backing. The lining consists of acrylic knit pile fabric. The garment is designed with a double breasted front closure that closes right over left, two pockets below the waist and a pile and leather collar.

As per Chapter 50 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 K193 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the girls jacket, Style K193 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." 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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

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