HQ 0084768 - Classification of an apron - United States International Trade Commision Rulings

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HQ 084768

September 19, 1989

CLA-2 CO:R:C:G 084768 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.5050

Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC 20036

RE: Classification of an apron

Dear Ms. Wai:

This is in reply to your letter of May 31, 1989, concerning the tariff classification of a polyvinyl chloride (PVC) apron, produced in Hong Kong, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Reference your case # HK 88/89;
C.R.H. International, Inc.

FACTS:

The merchandise at issue consists of an apron with an outer surface of PVC, and a woven 100 percent cotton backing.

ISSUE:

What is the classification of the instant merchandise under HTSUSA?

LAW AND ANALYSIS:

Heading 5903, HTSUSA, provides for classification of textile fabrics impregnated, coated, covered or laminated with plastics, other than tire cord covered by Heading
5902.

Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

Heading No. 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, ... other than:

(5) Plates, sheets or strips of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The General Explanatory Note to Chapter 39, HTSUSA, agrees, stating that plastics and textile combinations are covered by Chapter 39
"...where the textile is present merely for reinforcing purposes.

It is our opinion that the instant merchandise is covered by exclusion (a)(5) to heading 5903, and is properly classifiable in Chapter 39, HTSUSA. The PVC facing of the apron provides it with water-proofing and stain resisting qualities. In addition, the checkered motif, with its kitchen utensil illustrations, is applied directly upon the PVC; the all-white cotton threads, comprising the apron's backing, exists only as a fortifying mechanism for the PVC apron.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading
3926.20.5050, HTSUSA, as other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves), other, aprons. The applicable rate of duty is 5 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 the importer check, close to the time of shipment , the Status Report
On Current Import Quotas (Restraint Levels), an issuance of the U .S. Customs Service, which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation ( the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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