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January 29, 1999

CLA-2-39:RR:NC:3:353 D87015


TARIFF NO.: 3926.20.9050

Ms. Jill A. Neder
Evans, Woods & Caulfield Inc.
20 West Lincoln Ave.
Valley Stream, NY 11580

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

Dear Ms. Neder:

In your letter dated January 19, on behalf of Synergy Int’l, you requested a tariff classification ruling.

The submitted sample, Style #S/152B-BY, is a boys jacket with an outer shell made from a knit fabric coated or covered on the outer surface with a cellular plastic material. The garment is designed with long sleeves, two slash pockets below the waist and a zippered slash pocket over the left breast. The jacket also has a collar and a full front zippered closure.

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 #S/152B-BY is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the boys jacket, Style #S/152B-BY 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 heading 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 212-637-7084.


Robert B. Swierupski

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