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June 14, 1999

CLA?2?39:RR:NC:3:353 E82613


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 Pacific Flyer Men and boys bomber jacket from China.

Dear Mr. Attias:

In your letter dated May 25, 1999, you requested a tariff classification ruling(on a prospective importation).

The submitted sample style Pf103 is a men’s jacket whose outer shell is made of a knit cotton/polyester fabric, coated or covered on the outer surface with a cellular plastic material. The garment has full front zippered opening, snap fasteners at the cuffs of the sleeves, pointed collar, a snap left breast pocket and two slash pockets below the waist. The sample will be returned to you as requested. You also request classification for Styles Pf104, 105, 106, 107, Bpf 004, 005 and 006, they will be made of the identical fabric, only the embroidery will be different.

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 Pf103, 104,105,106, 107, Bpf004, 005 and 006 is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39. The applicable subheading for the jackets, styles Pf103, 104, 105, 106, 107, Bpf004, 005 and 006 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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