CLA-2-39:RR:NC:3:353 D81369

Ms. Laurie Fassett
Paper Magic Group
401 Adams Ave.
Scanton, PA 18510

RE: The tariff classification of aprons from China.

Dear Ms. Fassett:

In your letter dated August 6, 1998, you requested a tariff classification ruling.

The submitted sample style 612096, identified as the Dudley's Friends Egg Coloring apron, consists of 100% plastic material. The apron is sleeveless and is designed with a front and back resembling a jumper.

The sample will be returned to you as requested.

The applicable subheading for the apron, style 612096 will be 3926.20.9010, 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, Aprons." 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division