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NY F83146

March 6, 2000

CLA-2-39:RR:NC:3:353 F83146


TARIFF NO.: 3926.20.9050

Ms. Betty Coats
K Mart
3100 West Big Beaver Rd.
Troy, MI 48084-3163

RE: The tariff classification of a ladies anorak and jacket from China.

Dear Ms Coats:

In your letter dated February 16, 2000, you requested a tariff classification ruling.

The submitted samples, styles 4518 & 3994 are a ladies anorak and jacket whose outer shell is constructed of a knit 80% Rayon/20% nylon fabric, which is coated or covered on the outer surface with a cellular plastic material. Style 4518 is a ladies anorak designed with cargo pockets, two upper chest pockets, elasticized waist, attached drawstring hood and a zippered closure with button storm flap. Style 3994 is a ladies waist length jacket with a stand up collar, left zippered breast pocket and a full front zippered 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 styles 4518 and 3994 is used merely for reinforcement purposes and the anorak and jacket are therefore classified in Chapter 39.

The applicable subheading for the ladies anorak and jacket, styles 4518 and 3994 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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