The tariff classification of an infants’ bib from China.

N053238 March 3, 2009 CLA-2-61:OT:RR:NC:358 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzalez, LA 70707 RE: The tariff classification of an infants’ bib from China. Dear Ms. Mayard: In your letter dated February 24, 2009, you requested a classification ruling. The submitted sample will be returned to you. The sample is a neoprene baby bib with a screen print large dot design. The item does not have a style number. The bib is manufactured from neoprene synthetic rubber that is laminated on both sides with a knit polyester fabric. The article fastens together at the neck by means of a hook and loop closure. It features a fold up pocket at the bottom of the bib to capture food and drink not consumed while eating. The applicable subheading for the neoprene bib will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, and other. The duty rate will be 16 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division