CLA-2-39:OT:RR:NC:TA:348
Joseph Koo
NCHB Corp.
149-15 177th Street
Jamaica, New York 11434
RE: The tariff classification of men’s faux leather jacket from China.
Dear Mr. Koo:
In your letter dated April 16, 2009 on behalf of New World Creation Inc., you requested a tariff classification ruling.
Style JJ9X628 is a men’s faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of knit polyester fabric present merely for reinforcing purposes. The textile/cellular plastic material has been perforated. The garment features a stand up collar surrounded by a tab that is secured by 7 belt loops and a snap down closure; long sleeves with knit cuffs, a banded bottom; two snap breast bellow pockets; a snap bellow pocket on the right sleeve; a full front centered zipper closure; 2 snap down epaulets; 2 front inset vertical pockets above the waist with metal-button closure. The garment is lined.
Chapter 59 Note 2(a)(5) states that "2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…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 Styles JJ9X628 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
The applicable subheading for Styles JJ9X62B will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division