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NY M81966

May 2, 2006

CLA-2-39:RR:NC:3:353 M81966


TARIFF NO.: 3926.20.9050

Mr. Nardat Persaud
Advance Shipping Co., Inc.
30 Vesey Street, Suite 1001
New York, NY 10007

RE: The tariff classification of jackets from China.

Dear Mr. Persaud:

In your letter dated April 4, 2006, on behalf of Kikai Machine Clothing Co., Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples are Styles 5043 and 5061 Men’s Pleather Jackets constructed of cellular polyvinyl chloride/polyurethane plastic jackets with a knit 100% polyester fabric backing.

Style 5043 is lined, reaches the waist, and features a collar, full front zipper closure, one chest pocket and two side slash pockets with zipper closures, and wrists with snap closures. You state that Styles 5033, 5040, 5044 and 5052 are made of the same material and are similar to Style 5043.

Style 5061 is lined, reaches the waist, and features a stand-up collar with snap closure, full front zipper closure, two chest pockets and two side slash pockets with zipper closures, wrists with zipper closures and a bottom that can be tightened via adjustable snap closures. You state that Styles 5062 and 5063 are made of the same material and are similar to Style 5061.

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 the jackets is used merely for reinforcing the cellular plastic. Therefore, the jackets are considered made of plastic material of Chapter 39.

The applicable subheading for Styles 5043, 5033, 5040, 5044, 5052, 5061, 5062 and 5063 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories other: other. The duty rate will be 5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on Style 5051. Your request for a classification ruling should include a sample of the jacket. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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