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NY G81489

October 5, 2000

CLA-2-39:RR:NC:3:353 G81489


TARIFF NO.: 3926.20.9050

Ms. Barbara Grier
Associated Merchandising Corp.
500 Seventh Ave.
New York, NY 10018

RE: The tariff classification of a children’s pleather jacket from Taiwan.

Dear Ms. Grier:

In your letter dated September 11, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 830 is an infant’s pleather jacket constructed of a 100% polyester fabric, coated or covered on the outer surface with a cellular polyurthane plastic material that simulates leather. The garment has a 100% polyester lining, full front snap closure that closes left over right, pointed collar and two snap flap pockets below the waist. The jacket will be imported in sizes 0-24 months, 2T-4T and 4-7 boys.

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 the pleather jacket is used merely for reinforcing purposes and style 830 is therefore classified in Chapter 39.

The applicable subheading for the pleather jacket, style 830 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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