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NY G80042

August 7, 2000

CLA-2-39:RR:NC:3:353 G80042


TARIFF NO.: 3926.20.9050, 6113.00.1012

Mr. Lance Sloves
JC Penney Purchasing Corp.
6501 Legacy Drive
Plano Texas 75024-3698

RE: The tariff classification of a girl’s jacket and pants from China.

Dear Mr.Sloves:

In your letter dated July 18, 2000, you requested a tariff classification ruling. The samples will be returned to you as requested.

The submitted sample is a girl’s jacket and pants constructed of a knit 100% cotton fabric, coated or covered on the outer surface with a cellular 85% PVC and 15%PU plastic material. The jacket is waist length, fully lined and has a stand-up collar, snap cuffs, two slash pockets and a full front zippered closure. The pants have no lining, two patch pockets at the back, two slant pockets and one watch pocket at the front. The garment has a zippered fly and snap 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 jacket is used merely for reinforcing purposes and the jacket is therefore classified in Chapter 39.

The unlined pants are of cellular plastic construction however the fabric is used for comfort and therefore used for more than mere reinforcement.

The applicable subheading for the girls’ 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.

The applicable subheading for the pants will be 6113.00.1012, Harmonized tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The duty rate will be 5.3% 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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