The tariff classification of apron from China.
Issued September 30, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.9010
Headings: 3926
Product description
As requested, the sample will be returned to you. The submitted sample style 63 “Artist Smock” is a child’s plastic apron. The apron fastens at the back of the neck with a hook and loop tab closure and at the back of the waist with a string tie closure. The apron has long sleeves, extends below the wearer’s waist, capping on the neck and apron edges and has a bottom front pocket across the entire apron.
CBP rationale
The applicable subheading for style 63 will be 3926.20.9010, 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: other: other, aprons.
Full text
NY L87783 September 30, 2005 CLA-2-39:RR:NC:3:353 L87783 CATEGORY: Classification TARIFF NO.: 3926.20.9010 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of apron from China. Dear Mr. Maher: In your letter dated September 20, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample style 63 “Artist Smock” is a child’s plastic apron. The apron fastens at the back of the neck with a hook and loop tab closure and at the back of the waist with a string tie closure. The apron has long sleeves, extends below the wearer’s waist, capping on the neck and apron edges and has a bottom front pocket across the entire apron. The applicable subheading for style 63 will be 3926.20.9010, 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: other: other, aprons. The rate of duty will be 5 percent 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of plastic aprons from China.
The tariff classification of an apron from Canada.
The tariff classification of painter activity item from China.
The tariff classification of an apron from China.
The tariff classification of a zippered tote, child’s apron, spatula and bowl from China.
The tariff classification of a chef’s jacket, hat, and aprons from China.
The tariff classification of Neat Meal Bib and Tray from China.
The tariff classification of a Safe-Meal Bib and Tray from China.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a vinyl apron and bib from Mexico; Article 509
The tariff classification of aprons from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →