United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007554 - NY N007619 > NY N007594

Previous Ruling Next Ruling
NY N007594

March 22, 2007



TARIFF NO.: 3926.20.9050

Mr. Peter Salvato
Import Commodity Group LTD
131 East Merrick Rd.
Valley Stream, NY 11580

RE: The tariff classification of a toddler’s bib from China.

Dear Mr. Salvato:

In your letter dated February 15, 2007, on behalf of Impact Imports, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Style 1084LEP is a toddler’s bib made of three distinct components, a front and back of PVC vinyl material, and a middle of knit 100% cotton fabric. The bib has a hook and loop closure at the back of the neck, measures approximately 12” by 9 ½” and is trimmed with fabric piping around the entire bib. The PVC vinyl material imparts the essential character of the bib.

The applicable subheading for the bib, Style 1084LEP will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: