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NY L87783





September 30, 2005

CLA-2-39:RR:NC:3:353 L87783

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9010

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of apron from China.

Dear Mr. Maher:

In your letter dated September 20, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample style 63 “Artist Smock” is a child’s plastic apron. The apron fastens at the back of the neck with a hook and loop tab closure and at the back of the waist with a string tie closure. The apron has long sleeves, extends below the wearer’s waist, capping on the neck and apron edges and has a bottom front pocket across the entire apron.

The applicable subheading for style 63 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: other: other, aprons. The rate of duty will be 5 percent 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.

Sincerely,

Robert B. Swierupski
Director,

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