E82497 E8 Ruling Active

The tariff classification of Neat Meal Bib and Tray from China.

Issued June 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9010

Headings: 3926

Product description

The submitted sample identified as “The Sesame Street Neat Meal”, Style 72914 is a bib and tray designed to hold a child’s drink and protect his clothing. It is composed of vinyl material and cardboard with cotton trim. It also features multiple pockets of snacks or small toys with adjustable neck strap. The item is essentially a bib apron, which is an item of apparel serving to cover and protect the front of a person.

CBP rationale

The applicable subheading for Style 72914 will be 3926.20.9010, Harmonized Tariff Schedule of the United States (HAS), 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, Aprons.

Full text

NY E82497 June 9, 1999 CLA-2-39:RR:NC:3:353 E83497 CATEGORY: Classification TARIFF NO.: 3926.20.9010 Ms. Betty Pettis Blue Ridge Int’l. Products Co. P.O. Box 989 Freeport, FL 32439-0989 RE: The tariff classification of Neat Meal Bib and Tray from China. Dear Ms. Pettis: In your letter dated May 17, 1999 you requested a tariff classification ruling. The submitted sample identified as “The Sesame Street Neat Meal”, Style 72914 is a bib and tray designed to hold a child’s drink and protect his clothing. It is composed of vinyl material and cardboard with cotton trim. It also features multiple pockets of snacks or small toys with adjustable neck strap. The item is essentially a bib apron, which is an item of apparel serving to cover and protect the front of a person. The applicable subheading for Style 72914 will be 3926.20.9010, Harmonized Tariff Schedule of the United States (HAS), 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, Aprons.” The rate of duty will be 5% 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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