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NY F81155

January 13, 2000

CLA-2-39:RR:NC:3:353 F81155


TARIFF NO.: 3926.20.9050

Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of PVC/textile jacket from China and Bangladesh.

Dear Mr. Barkan:

In your letter dated December 17, 1999, on behalf of The Haddad Apparel Group, Ltd., you requested a tariff classification ruling. The sample submitted for examination with the ruling request will be returned to you.

You state that the Style Number PNHL-JKT9611(B) jacket is composed of two materials, 100% PVC cellular plastic material and a 55% wool/45% rayon fabric. The PVC cellular plastic material is backed with a textile fabric which is present merely for reinforcing purposes. The garment is composed of cellular PVC material on the back, collar, part of each sleeve and the lower front; the upper chest area and part of the sleeves are constructed of wool/rayon fabric. The jacket is waist length, is fully lined and features a full frontal zippered opening, ribbed cuffs, a ribbed waistband, two sewn-in open pockets in the lower area of the front and two hidden zippered pockets where the PVC meets the wool/rayon fabric. In addition, the jacket features an applique on the upper chest area and embroidery on the back which states “Detroit Red Wings.” You state that other jackets may feature a different applique or no applique.

Information supplied by you to this office indicates that 68% of the surface area, 58% of the weight and 62% of the value of the jacket is cellular PVC material. The cellular PVC material imparts the essential character of the garment.

The applicable subheading for the Style Number PNHL-JKT9611(B) 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: OtherOther.” 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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