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NY G86089

January 24, 2001

CLA-2-39:RR:NC:3:353 G86089


TARIFF NO.: 3926.20.9050

Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So. 2nd Fl.
Seattle, WA 98134

RE: The tariff classification of toddler jackets from China.

Dear Ms. Moore:

In your letter dated December 21, 2000, on behalf of Gordon & Ferguson of Delaware, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample style 5T100B is a boys size jacket constructed of a knit polyester fabric coated or covered on the outer surface with cellular plastic material. The garment has a ribbed knit cuffs and waistband and collar, two slash pockets below the waist and a full front zippered closure. Style 5T100T no sample submitted is the identical style as 5T100B in the toddler boys’ size.

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 5T100B and 5T100T is used merely for reinforcing purposes and the jackets is therefore classified in Chapter 39.

The applicable subheading for the jackets, styles 5T100B and 5T100T 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.

You also mention styles 5T203G and 5T203F for which no samples were submitted. We cannot classify these items without a submitted sample.

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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