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February 16, 1999

CLA-2-39:RR:NC:3:353 D87360


TARIFF NO.: 3926.20.9050

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

RE: The tariff classification of girl’s jackets from China.

Dear Mr. Tell:

In your letter dated January 26, 1999, you requested a tariff classification ruling. Five samples were submitted and are being returned at your request.

The submitted samples, styles 2P5282, 4632, 2P4336, 2P5280 and 2P5112 are girl’s jackets whose outer shell is made of a 100% cotton fabric, coated or covered on the outer surface with a PVC coated cellular plastic material. All the jackets have a nylon lining. Style 4632 as a full zipper front closure, the four other styles have right over left closures.

Style 2P5282 girl’s jacket is 27 1/2 inches long, has an open V-neck, 3 button closure, 1 chest pocket and 2 side flap pockets.

Style 4632 girl’s jacket is 26 1/2 inches long, has an 100% acrylic fake fur removable collar, full zipper front closure and 2 chest zipper pockets.

Style 2P4336 girl’s jacket is 29 inches long, has an open V-neck, self belt at the waist, 4 button closure and 2 side slash pockets.

Style 2P5280 girl’s jacket is 25 1/4 inches long, has an open V-neck, 4 button closure and 2 side slash pockets.

Style 2P5112 girl’s jacket is 27 1/4 inches long, has an open V-neck, 5 button closure and 2 side slash pockets.

Chapter 59 note 2(a)(5), states that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The textile fabric backing for styles 2P5282, 4632, 2P4336, 2P5280 and 2P5112 is used merely for reinforcement purposes and the girl’s jackets are therefore classified in Chapter 39.

You indicate in your letter that you believe these girl’s jackets are classifiable as plastic rainwear under subheading 3926.20.6000. This office has examined the samples and determined that they are not rainwear.

The applicable subheading for the girl’s jackets, styles 2P5282, 4632, 2P4336, 2P5280 and 2P5112 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 212-637-7084.


Robert B. Swierupski

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