The tariff classification of an infant’s bib from China

N094583 March 1, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Donna Van Den Broeke Kamino International Transport Inc. 514 Eccles Avenue South San Francisco, CA 94080 RE: The tariff classification of an infant’s bib from China Dear Ms. Van Den Broeke: In your letter dated February 3, 2010, on behalf of GT Enterprises, Inc., you requested a tariff classification ruling. The submitted sample, identified as Babies Bib Dura-Bib, is an infants’ bib composed of 82.5% polyester and 17.5% cotton, with a 100% polyurethane coating. The bib is secured at the neck by two plastic snap closures. The length may also be adjusted by snap closures located at the bottom of the bib. Chapter 59 Note 2(a)(5) states that "2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)." The textile fabric backing for Babies Bib Dura-Bib is used merely for reinforcing the cellular plastic. Therefore, the bib is considered made of plastic material of Chapter 39. The applicable subheading for Babies Bib Dura-Bib will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories:…other: other, other. The rate of duty will be 5%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division