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NY H81341




June 8, 2001

CLA-2-39:RR:NC:3:353 H81341

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

Mr. Brian Brown
Sliver Lining Apparel
12916 S. Broadway
Los Angeles, CA 90061

RE: The tariff classification of a man’s jacket from China.

Dear Mr. Brown:

In your letter dated May 5, 2001, you requested a tariff classification ruling.

The submitted sample is a man’s jacket constructed of knit polyester fabric coated or covered on the outer surface with polyurethane and PVC cellular plastic material. The garment features a ribbed knit bottom and cuffs, side pockets, pointed collar and a full front flap button closure that closes left over right.

Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The textile fabric backing for the jacket is used merely for reinforcing purposes and the jacket is therefore classified in Chapter 39.

The applicable subheading for 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.

Sincerely,

Robert B. Swierupski
Director,

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