CLA-2-39:OT:RR:NC:TA:348
Mr. Andrew Steinberg
Tiger J, LLC
1430 Broadway, Suite 1900
New York, NY 10018
RE: The tariff classification of women’s jacket from China
Dear Mr. Steinberg:
In your letter dated September 2, 2010, you requested a tariff classification ruling.
Style NYC-12 is a ladies’ faux leather jacket. It is composed of cellular polyurethane plastic material with a backing of woven viscose rayon fabric present merely for reinforcing purposes. The garment is lined and features the following: stand-up collar with snap closure, a decorative d-ring on the left shoulder, long sleeves with zipper closure, a full front zipper closure with two snap closures at the waist and collar, two side pockets at the waist, and two decorative zippers on either side of the front zipper. The sample is being returned as requested.
Your letter of inquiry states that it is your opinion that this jacket would be classified under heading 6210.20.3000 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification.
Chapter 59 Note 2(a)(5) states that "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 style NYC-12 is used merely for reinforcing the cellular plastic. Therefore, the jacket is considered made of plastic material of Chapter 39.
The applicable subheading for style NYC-12 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