The tariff classification of the "Catchmaster" lap protector from China.

NY 804128 November 17, 1994 CLA-2-39:S:N:N6:221 804128 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Marc Hurlbert Import Traders, Inc. 333 Southwestern Blvd., Suite 202 Sugar Land, TX 77478 RE: The tariff classification of the "Catchmaster" lap protector from China. Dear Mr. Hurlbert: In your letter dated November 9, 1994, you requested a tariff classification ruling. The sample submitted with your letter is described as the "Catchmaster." It is a lap covering designed to protect against food and drink spillage, especially in an automobile. The protector is a shape cut from sheeting of polyvinyl chloride. At its widest points, it measures approximately 28 inches by 18 inches. The heat sealed front middle section forms a depression or "spillway" in which food may be held. This spillway contains two circular patches of the hook portion of "VELCRO" type hook and loop fasteners, which may be used to secure the included drink clip, which contains two corresponding circular patches of the loop portion of the fasteners. This drink clip is made of foamed plastics, in the shape of a split circle, which fits around a can or beverage cup and fastens closed, also by means of a "VELCRO" type hook and loop fastener. The clip allows the beverage to be held more securely in the lap. You describe the product as a lap apron, and request classification in subheading 3926.20.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...articles of apparel and clothing accessories...aprons. The Catchmaster is not considered to be apparel or a clothing accessory because it is not worn or affixed to the body in any way. It functions more as a lap napkin rather than an apron.  The applicable subheading for the Catchmaster lap protector will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport