CLA-2-39:RR:NC:3:353 D80047
Mr. Ulrich Henssge
European Dynamics International
P.O. Box 464027
Lawrenceville, GA 30042
RE: The tariff classification of a vinyl apron and bib from
Mexico.
Dear Mr. Henssge:
In your letter dated July 14, 1998, you requested a tariff
classification ruling.
The submitted samples are a vinyl plastic coated felt apron
with three pockets and a vinyl plastic coated felt bib.
U. S. Customs Laboratory analysis of the samples indicates
that the items are composed of polyester needle felt which has
been coated, covered or laminated on one surface with a polyvinyl
chloride type plastic material. The felt comprises 30.5% of the
weight of the apron and 32.3% of the weight of the bib. General
Note 3 to Chapter 56 reads:
3. Headings 5602 and 5603 cover respectively felt and
nonwovens, impregnated, coated, covered or laminated with
plastics or rubber whatever the nature of these materials
(compact or cellular)
* * *
Headings 5602 and 5603 do not, however, cover:
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight
of textile material or felt completely embedded in plastics
or rubber (chapter 39 or 40);
The applicable subheading for the vinyl apron 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.
The applicable subheading for the vinyl 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% ad valorem.
There was insufficient information to determine if the items
were NAFTA eligible under General Note (GN) 12(t)39.10.
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