The tariff classification of a unisex beauty salon apron and cape from Thailand.

N054582 April 1, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Brian B. Mendelsohn B. Mendelsohn Ltd. 3744 Cavalier Drive Garland, Texas 75042 RE: The tariff classification of a unisex beauty salon apron and cape from Thailand. Dear Mr. Mendelsohn: In your letter dated February 26, 2009, received in this office on March 13, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 105P is a bib-style apron made of knit 100 percent nylon fabric, coated on the outer surface with compact polyurethane plastic material which completely obscures the underlying fabric. The garment has a textile neck strap and ties with two patch pockets. Style 101P is a beauty cape made of knit 100 percent nylon fabric, coated on the outer surface with compact polyurethane plastic material which completely obscures the underlying fabric. The garment has adjustable snaps at the neck. Both items protect the wearers clothing. The applicable subheading for Styles 105P and 101P will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other." The rate of duty will be 3.8 percent ad valorem. 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 ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division