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NY G80935

September 11, 2000

CLA-2-39:RR:NC:SP:222 G80935


TARIFF NO.: 3924.90.1050; 6117.80.9510

Ms. JoAnn Chang Tinsley
Kiddopotamus and Company
2550 49th Street, No. 7
Bolder, CO 80301

RE: The tariff classification of place mats and baby bib from China.

Dear Ms. Tinsley:

In your letter dated August 8, 2000, you requested a tariff classification ruling.

You have submitted samples of the materials and drawings of three items. A waterproof bib with a scoop, a vinyl place mat and a vinyl place mat with a scoop.

The vinyl place mat with the scoop is designed to catch food and protect the furniture. The place mat is flexible and can be rolled up and secured around the scoop for storage. The top is made with ridges and a small lip around the perimeter, while the bottom is made of flat vinyl. The place mat has a non-skid vinyl backing.

The vinyl place mat without a scoop is similar to the one mentioned above. It varies only in that it is designed with a rectangular shape.

The waterproof baby bib with a scoop at the bottom is designed to catch food and spills. It is composed of 100 percent cotton terrycloth on the front and a vinyl laminated surface on the back. The scoop is attached by snaps or sewn at the sides. The bib has a sewn binding around the perimeter with a Velcro-like closure at the neck.

The applicable subheading for both vinyl place mats will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the waterproof baby bib made of terrycloth, will be 6117.80.9510, HTS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other, other: of cotton. The rate of duty will be 15 percent ad valorem ad valorem.

The waterproof baby bib falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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