The tariff classification of a toddler’s bib from China.

N007594 March 22, 2007 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Rd. Valley Stream, NY 11580 RE: The tariff classification of a toddler’s bib from China. Dear Mr. Salvato: In your letter dated February 15, 2007, on behalf of Impact Imports, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Style 1084LEP is a toddler’s bib made of three distinct components, a front and back of PVC vinyl material, and a middle of knit 100% cotton fabric. The bib has a hook and loop closure at the back of the neck, measures approximately 12” by 9 ½” and is trimmed with fabric piping around the entire bib. The PVC vinyl material imparts the essential character of the bib. The applicable subheading for the bib, Style 1084LEP will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), 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% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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