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NY G85583

January 12, 2001

CLA-2-39:RR:NC:3:353 G85583


TARIFF NO.: 3926.20.9050

Mr. Bill Sullivan
MSAS Global Logistics Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of ladies pants from China.

Dear Mr. Sullivan:

In your letter dated December 18, 2000, on behalf of Newport News Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.

You state that the submitted sample style F01-16-049 is ladies pants constructed of a woven fabric. However, upon examination it has been determined that the garment is of knit fabric, coated or covered on the outer surface with embossed PVC cellular plastic material. The garment is lined with woven polyester fabric. The pants have no waistband and a lace up front 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 F01-16-049 is used merely for reinforcing purposes and the pants is therefore classified in Chapter 39.

The applicable subheading for the pants, style F01-16-049 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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