The tariff classification of adult bibs from China.

N030159 June 20, 2008 CLA-2-62:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9510, 6217.10.9530, 6117.80.9540, 9817.00.96 Mr. Scott Janicola Comfort Care Textiles 366 Veterans Memorial Highway – Ste. 4 Commack, NY 11725 RE: The tariff classification of adult bibs from China. Dear Mr. Janicola: In your letter dated June 2, 2008 you requested a tariff classification ruling. The submitted samples are adult bibs, one that covers approximately 23- inches x 17½-inches and another 26-inches x 18½-inches of the upper torso. The adult bibs will be constructed of woven 100% cotton terrycloth fabric, woven 85% polyester/15% cotton terrycloth fabric or brushed knit !00% polyester fabric. Some bibs will have a waterproof PVC coating, either on one side or between two layers of fabric. The bibs may have hook and loop, snap, knot button, or string tie closures. As described, the coating and types of closure will not influence the classification of the adult bibs. The applicable subheading for the woven 100% cotton terrycloth fabric adult bibs will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Other, Of cotton." The rate of duty will be 14.6% ad valorem. The applicable subheading for the woven 85% polyester/15% cotton terrycloth fabric adult bibs will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6% ad valorem. The applicable subheading for the brushed knit 100% polyester fabric adult bibs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. Regarding your claim of duty free treatment under HTSUS 9817.00.96, your three bibs are similar for this classification purpose to those in Headquarters Ruling Letter 085798, 4-18-90, which reconsidered HRL 085007, 10-5-89, and applied 9817.00.96 to that adult bib.              On that basis a secondary classification will apply for these three items in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.  Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.                          Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012; if you have any other questions regarding the balance of the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division