CLA-2-39:RR:NC:3:353 C83328
Mr. William A. Vollmerhausen
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy MI 48084-3163
RE: The tariff classification of girls jackets from Taiwan.
Dear Mr. Vollmerhausen:
In your letter dated January 8, 1998 you requested a tariff
classification ruling.
The submitted samples style numbers 3916 and 3919 are girls
jackets which consist of an outer shell made from a plastic knit
fabric, coated or covered on the outer surface with a cellular
plastic material. Style numbers 3916 and 3919 will be imported
in sizes 7 through 16. Style number 3916 is a belted, hip length
jacket, with a pile collar, two zippered breast pockets and a
full front zippered closure. Style number 3919 is a double
breasted, quilted diamond design pea coat, with two slash pockets
at the hip, a pile collar and elasticized cuffs.
As per Chapter 59 note 2(a)(5), Plates, sheets or strip of
cellular plastics, combined with textile fabric, where the
textile fabric is present merely for reinforcing purposes the
item is classified in Chapter 39. The textile fabric backing for
style numbers 3916 and 3919 is used merely for reinforcement
purposes and the jackets are therefore classified in Chapter 39.
The applicable subheading for the girls jackets, style
numbers 3916 and 3919 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 353 at
212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division