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NY N025954

April 30, 2008



TARIFF NO.: 3926.20.9050

Ms. Ruth Hayd
Kohl’s Dep. Stores
N56 W17000 Ridgewood Dr.
Menomonee Falls, WI 53051

RE: The tariff classification of women’s jackets from China.

Dear Ms. Hayd:

In your letter dated April 7, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

Style SO3845FL is a women’s jacket made of cellular polyurethane plastic material with a backing of woven rayon fabric present merely for reinforcing purposes. The garment is waist length and has an attached hood, two side button pockets, ribbed knit cuffs and bottom and a full front zipper closure. The jacket has a pile 100% polyester lining. SO3828FL is women’s jackets made of cellular polyurethane plastic material with a backing of woven polyester fabric present merely for reinforcing purposes. The garment has zippers at the wrists, a stand-up collar, two side 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 Styles SO3845FL and SO3828FL 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 SO3845FL and SO3828FLwill be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessoriesOther: Other, Other." The rate of duty will be 5% 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/.

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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