&&According to the sample provided and information submitted, the product is a ladies’ woven outerwear jacket. It is lined and has an outer shell with a leather-like appearance. The garment features studded embellishment at the collar and the upper portion of the zipper placket. It has shoulder tabs, metal zippers and an embroidered appliqué on the right hand pocket. The length of the garment does not extends past the mid-thigh area. Based on our laboratory analysis , the garment is made up of a very thin, black non-cellular layer of plastics that has been embossed with a leather-like grain pattern, a thin, dark grey, cellular layer of plastics; and a black fabric, woven from yarns of man-made fibres that has been more elaborately worked by raising, on both sides.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 3926.20.95.00. This tariff classification number is incorrect.&&&&Laboratory analysis of the sample submitted confirms that based on Note 2(a)(5) to Chapter 59 as well as paragraph (d) under "Plastics and textile combinations" of the General Explanatory Notes to Chapter 39, the garment is made of material that meets the technical requirements of heading 59.03.&&&&Heading 62.10 provides for “Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07”. As per Explanatory Notes to headings 62.10 the garment at issue meets the terms of heading 62.10. It is meant to be worn over all other clothing for protection against the weather. Based on the length of the “Jackets” which do not extends past the mid-thigh area, the garment is appropriately included within subheading 6210.50.&&