CLA-2-39:RR:NC:3:353 F83736
Mr. Samuel J. Attias
1359 Broadway, Suite 1808
New York, NY 10018
RE: The tariff classification of men’s, big boys and little boys jackets from China.
Dear Mr. Attias:
In your letter dated March 1, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, style M30013, identified as Pacific Racer is a man’s jacket whose outer shell is constructed of a knit man-made fiber fabric, which is coated or covered on the outer surface with a cellular plastic material. The garment is a baseball style jacket with long sleeves, rib knit textile material at the bottom and cuffs, two slash pockets below the waist and a full front zipper and snap closure. You also state that there will also be identical styles in big boys, style Y30319 and little boys, style B30513.
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 style M30013, Y30319 and B30513 is used merely for reinforcement purposes and the jackets are therefore classified in Chapter 39.
The applicable subheading for the Men’s, big boys and little boys jackets, styles M30013, Y30319 and B30513 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,
National Commodity
Specialist Division