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NY D84104

November 10, 1998

CLA-2-39:RR:NC:3:353 D84104


TARIFF NO.: 3926.20.9050

Mr. Steve De Castro
All-Ways Forwarding Int'l., Inc.
Hemisphere Center
570 U.S. RT 1-9 South
Newark, NJ 07114

RE: The tariff classification of men's imitation leather jacket from China.

Dear Mr. De Castro:

In your letter dated October 22, 1998, on behalf of Steintex MFG Corp., you requested a tariff classification ruling.

The submitted sample is a men's jacket consisting of 100% PVC (polyvinyl chloride) coated cellular plastic with a 100% knit nylon backing. The garment is designed with a full front snap flap zippered opening, two slash pockets below the waist, two zippered pockets at the waist and a pointed collar.

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 the men's jacket is used merely for reinforcement purposes. The jacket is therefore classified in Chapter 39.

The applicable subheading for the men's jacket 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: 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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