CLA-2-62:RR:NC:3:353 D85386

Mr. Tim Parsons
Parsons Trading
Five Thunderbird Drive
Ignacio, CA 94949-5883

RE: The tariff classification of aprons from China.

Dear Mr. Parsons:

In your letter dated November 24, 1998 you requested a classification ruling on three aprons. The sample provided is being returned to you as requested.

The submitted sample is a heavy duty apron. It will be made from woven 100% cotton canvas/vinyl fabric, or woven 100% polyester/vinyl fabric, or tarp plastic sheeting/vinyl. The front of the apron is cotton or polyester or plastic, and the back is vinyl. All are approximately 34 inches long and 26 inches wide, taper at the top bib portion to fourteen inches wide and have finished edges with textile piping. The apron has a textile neck strap and textile straps at the waist secured by a plastic buckle. The is a pocket at the center of the chest, and two large pockets at waist level, all with textile piping.

The applicable subheading for the woven 100% cotton canvas/vinyl fabric apron will be 6210.50.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women's or girls' garments: Other: Other...Other: Other." The duty rate will be 6.4% ad valorem.

The applicable subheading for the woven 100% polyester/vinyl fabric apron will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women's or girls' garments: Of man-made fibers: Other...Other." The duty rate will be 7.4% ad valorem.

The applicable subheading for the tarp plastic sheeting/ 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 duty rate will be 5% ad valorem.

The woven 100% cotton canvas/vinyl fabric apron falls within textile category designation 359. The woven 100% polyester/vinyl fabric apron falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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,
National Commodity
Specialist Division