CLA-2-63:OT:RR:NC:N3:351
Mr. Charles DiNatale
TOMDAN Incorporated
4301 32nd. Street West, Suite C-4
Bradenton, FL 34205
RE: The tariff classification of a gardening apron from China
Dear Mr. DiNatale:
In your letter dated October 10, 2013, you requested a tariff classification ruling.
You submitted photographs of a gardening apron, style #3906. The apron is made up from 100% cotton woven textile fabric. The apron, which does not have any significant protective function, has five pockets sewn down across the front to hold gardening tools. The apron measures 22”L, covers the thigh area, and ties in the back.
The applicable subheading for the gardening apron style 3906, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You suggest that the apron is classifiable in subheading 6211.42.0081, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: other, the provision for protective aprons. However, this apron offers no significant protection to the wearer; it’s main and almost sole purpose is to provide pockets for the tools.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division