The tariff classification of an apron from China.

NY J88698 September 24, 2003 CLA-2-62:RR:NC:3:353 J88698 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. Brandon Terrell UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of an apron from China. Dear Mr. Terrell: In your letter dated September 4, 2003, on behalf of Midwest Quality Glove, Inc., you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Barbie Apron, style BA355K is made of woven 65% polyester/35% cotton fabric coated on the outer surface with PVC that completely obscures the underlying fabric. The garment is a bib style apron with a textile neck strap and two textile ties at the waist. There are two plastic pockets below the waist The applicable subheading for the Barbie Apron, style BA355K, apron, will be 6210.50.3000 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: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 4.2% 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, National Commodity Specialist Division