The tariff classification of a gardener’s apron from China

N127003 November 4, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a gardener’s apron from China Dear Ms. Pendris: In your letter dated September 30, 2010, you requested a tariff classification ruling. You submitted a sample of a product called a Gardener’s Apron, item # 68900. It is made of woven polyester fabric and is one-size-fits-all, with a full bib to protect clothing from dirt and grass stains. It hangs past the knees. The apron also includes a 12-1/2”-wide pouch supported and held in the open position by galvanized steel tubing. When open, front pouch is designed to hold weeds and clippings and such. The bottom of the pouch has snaps and hook-and-loop fastener strips to prevent the contents from falling out. When the pouch is full, the bottom can be opened to empty the contents where desired. When not in use, the pouch hangs flat against the body. The applicable subheading for the Gardener’s Apron item #68900 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division