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NY J81898

March 18, 2003

CLA-2-39:RR:NC:3:353 J81898


TARIFF NO.: 3926.20.9050

Ms. Claire Seely
Moksha Worldwide Inc.
361 Park Ave.
Glencoe, IL 60022

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

Dear Ms. Seely:

In your letter dated March 3, 2003 you requested a tariff classification ruling.

The submitted sample, style 3509-3510 is a boy’s jacket made of cellular plastic polyurethane material with a textile backing. The garment has a pointed collar, slash pockets and a full front zipper closure.

Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plasticsother 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/item 3509-3510 is used merely for reinforcing the cellular plastic. Therefore, the boy’s jacket is considered made of plastic material of Chapter 39.

The applicable subheading for style 3509-3510 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 accessoriesOther: Other.” The duty rate 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 646-733-3053.


Robert B. Swierupski

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