CLA-2-39:OT:RR:NC:TA:348
Ms. Kathleen Root
Barthco Trade Services
Barthco, div. of OHL
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a ladies’ jacket from China
Dear Ms. Root:
In your letter dated March 11, 2010, on behalf of Revue, you requested a tariff classification ruling. The submitted sample is being returned to you as per your request.
The submitted sample, identified as Item # F10-409, is a ladies’ jacket. The garment is lined and features a full front diagonal zipper, a mock collar with 2-snap closure, two zippered pockets at the waist and long sleeves with hemmed cuffs. The center portion of the front panel and the strips of fabric around the arm holes are composed of wool woven fabric. The remainder of the garment is composed of cellular polyurethane plastic material with a backing of woven viscose rayon. The cellular polyurethane plastic material accounts for over 60% of the visible surface area of the garment and imparts its essential character.
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 item # F10-409 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
The applicable subheading for item # F10-409 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, 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