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May 6, 1999

CLA-2-39:RR:NC:3:353 E80854

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Samuel J. Attias
S.A.S.C.O. Trading, Inc.
1359 Broadway, Suite 1808
New York, NY 10018

RE: The tariff classification of a sueded PVC teddy bomber jacket from Hong Kong.

Dear Mr. Attias:

In your letter dated April 13, 1999 you requested a tariff classification ruling. The sample provided with the ruling request is being returned to you.

The submitted sample is a Style No. Bpf001 Boys’ Sueded PVC Teddy Bomber Jacket. It has a “suede” outer shell, is waist length and features full front zipper and snap closures, stand up knit and “suede” collars, knit waist and cuffs, and a quilted lining. The “suede” appears to have been constructed from knit scrim covered on both sides with cellular PVC. The product then appears to have been embossed on one surface with a “leather” grain and coated on the other with textile flock to simulate “suede.” Accordingly, the flocked cellular PVC from which the jacket is made is not a fabric within the scope of Section XI.

The applicable subheading for the Style No. Bpf001 Boys’ Sueded PVC Teddy Bomber 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: 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.

Sincerely,

Robert B. Swierupski
Director,

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