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NY D83546

October 27, 1998

CLA-2-39:RR:NC:3:353 D83546


TARIFF NO.: 3926.20.9050

Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of ladies pants from Hong Kong.

Dear Mr. Simpson:

In your letter dated October 7, 1998, on behalf of CSI Industries, Inc., you requested a tariff classification ruling.

The submitted sample, Style No. 471-982079, is a pair of ladies pants in which the front portion is made from a plastic coated knit fabric, coated or covered on the outer surface with a cellular plastic material, and the back portion of the garment consists of woven 98% cotton 2% other fibers. The front portion of the garment imparts the essential character.

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, are classified in Chapter 39. The textile fabric backing for Style No. 471-982079 is used merely for reinforcement purposes and the pants are therefore classified in Chapter 39.

The applicable subheading for Style No. 471-982079 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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

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