G88617 G8 Ruling Active

The tariff classification of baby bibs from Hong Kong or China.

Issued April 17, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The submitted samples are baby bibs composed of PVC plastic material with a cotton/polyester terry cloth lining. The bibs have textile piping and a hook and loop closure at the back of the neck.

CBP rationale

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

Full text

NY G88617 April 17, 2001 CLA-2-3:RR:NC:3:353 G88617 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Debbie Mayard Hamco 16131 Highway 44 North Prairieville, LA 70769 RE: The tariff classification of baby bibs from Hong Kong or China. Dear Ms. Mayard: In your letter dated March 26, 2001 you requested a tariff classification ruling. The submitted samples are baby bibs composed of PVC plastic material with a cotton/polyester terry cloth lining. The bibs have textile piping and a hook and loop closure at the back of the neck. The applicable subheading for the baby bibs will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” 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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