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NY F82908

February 22, 2000

CLA-2-39:RR:NC:3:353 F82908


TARIFF NO.: 3926.20.9050

Ms. Melba R. Dairo
Federated Merchandising Group
1440 Broadway
NewYork, NY 10018

RE: The tariff classification of ladies pants from Taiwan.

Dear Mr. Dairo:

In your letter dated February 7, 2000, on behalf of Tuntex Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample style 04721 is ladies pants whose outer shell is constructed of a knit 36% Rayon/9% nylon fabric, which is coated or covered on the outer surface with a cellular plastic material. The garment is without a waistband and has a side zipper closure.

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 style 04721 is used merely for reinforcement purposes and the ladies pants are therefore classified in Chapter 39.

The applicable subheading for the ladies pants, style 04721 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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