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NY D80047




November 17, 1998

CLA-2-39:RR:NC:3:353 D80047

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9010, 3926.20.9050

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,

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