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C80828 C8 Ruling Active

The tariff classification of a PVC bib from China.

Issued November 14, 1997 by U.S. Customs and Border Protection.

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C8 C80828 (November 14, 1997)

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

A representative baby bib, not further identified by item or style number, was submitted for our examination. The octagonal shaped body, including the pocket along the bottom edge, is made from clear PVC sheeting and the bib measures approximately 12 inches across at its widest point. It features a round neck opening with adjustable hook and loop closures, textile webbed tape over the exposed edges, and a decorative PVC applique sewn to the center area.

CBP rationale

The applicable subheading for the PVC baby bib, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other.

Full text

PD C80828 November 14, 1997 CLA-2-39:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 3926.20.9050 Beijing Trade Exchange, Inc. 701 E Street, S.E. Washington, D.C. 20003 Attention: Melodie Wong RE: The tariff classification of a PVC bib from China. Dear Ms. Wong: In your letter dated October 15, 1997, you requested a tariff classification ruling. The sample provided is being returned as requested. A representative baby bib, not further identified by item or style number, was submitted for our examination. The octagonal shaped body, including the pocket along the bottom edge, is made from clear PVC sheeting and the bib measures approximately 12 inches across at its widest point. It features a round neck opening with adjustable hook and loop closures, textile webbed tape over the exposed edges, and a decorative PVC applique sewn to the center area. The applicable subheading for the PVC baby bib, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other... Other... The rate of duty will be 5 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.

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