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NY F85547

April 25, 2000

CLA-2-39:RR:NC:3:353 F85547


TARIFF NO.: 3926.20.9050

Ms. Donna Segro
Tommy Hilfiger U.S.A., Inc.
35 Henry Street
Secaucus, NJ 07094

RE: The tariff classification of a pleather jacket from China.

Dear Ms. Segro:

In your letter dated April 10, 2000 you requested a tariff classification ruling.

The submitted sample is a women’s Style No. 650512102 Pleather Fresh Ginny Jacket constructed of knit 100% polyester fabric coated with a cellular plastic material. The jacket is made to look like leather, and features a collar, 5-button full front closure, two chest flap pockets , rear locker loop, 3-button cuffs, and acetate lining.

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 polyester fabric backing for Style No. 650512102 Pleather Fresh Ginny Jacket is used merely for reinforcement purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for the Style No. 650512102 Pleather Fresh Ginny 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.


Robert B. Swierupski

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