CLA-2-39:RR:NC:3:353 I81509
Mr. Curtis W. Knauss
Neville Peterson LLP
80 Broad Street - 34th Floor
New York, NY 10004
RE: The tariff classification of a plastic and textile bib from China.
Dear Mr. Knauss:
In your letter dated May 2, 2002, on behalf of Sassy, Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.
The submitted samples are Style 665 EZ Clean Pocketed Feeding Bib and 668 Crumb Catcher Feeding Bib. Both bibs are constructed of an EVA plastic front panel, terry cloth fabric back panel, and feature a ribbed textile neck with hook and loop closure and textile edging. Style 665 EZ Clean Pocketed Feeding Bib features a long EVA plastic front with hook and loop fasteners at the bottom that can be folded to create a pocket to catch spills. Style 668 Crumb Catcher Feeding Bib features a removable plastic crumb catcher tray at the bottom that is dishwasher safe. The plastic front panel imparts the essential character of the bibs.
The applicable subheading for the Style 665 EZ Clean Pocketed Feeding Bib and 668 Crumb Catcher Feeding Bib 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% as valorem.
There are no quota restrictions or visa requirements for this merchandise.
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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division