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January 26, 1999

CLA-2-39:RR:NC:3:353 D86469

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9010

Ms. Barbara O. Frennea
M.G. Maher & Company, Inc.
82 St. Michael ST.
Mobile, AL 36602

RE: The tariff classification of a Safe-Meal Bib and Tray from China.

Dear Ms. Frennea:

In your letter received in this office on January 04, 1999, on behalf of Blue Ridge International Products Company, you requested a tariff classification ruling.

The submitted sample is an Item #73012 Safe-Meal Bib and Tray which is made out of vinyl plastic. It is advertized and marketed as a bib and tray which allows a child to stay safely buckled while eating in a car. It has an adjustable tie at the neck and features chest and side pockets to hold condiments and utensils. The lap portion is a rigid rectangle that forms a 11x14 inch lap tray to keep food stable and features a 3 inch diameter hole that serves as a universal cup holder. The item is essentially a bib apron, which is an item of apparel serving to cover and protect the front of a person.

The applicable subheading for the Item #73012 Safe-Meal Bib and Tray 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.

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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