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NY J87823

August 19, 2003

CLA-2-39:RR:NC:3:353 J87823


TARIFF NO.: 3926.20.9050

Ms. Brandy Hux
P.O. Box 1028
Gonzales, LA 70707

RE: The tariff classification of child’s bib from Thailand.

Dear Ms. Hux:

In your letter dated August 8, 2003 you requested a tariff classification ruling.

The submitted sample, (no style number) is a child’s bib made of 65% polyester/35% rayon fabric coated with cellular plastic material on the outer surface. The textile fabric is used for merely reinforcing purposes. The bib has a catch pocket at the front and a hook and loop closure at the back.

Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plasticsother than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” The textile fabric backing for the child’s bib is used merely for reinforcing the cellular plastic. Therefore, the bib is considered made of plastic material of Chapter 39.

The applicable subheading for the 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.

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.


Robert B. Swierupski

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