The tariff classification of an apron from Canada.
Issued November 28, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.9010
Headings: 3926
Product description
The submitted sample Style A24 48 is an apron made of nylon fabric coated with 100% PVC plastic material on both sides. The bib-style apron covers the entire torso. At the top and waist of the apron there are two metal grommets in which textile fabric is threaded to form a neck strap and tie at the waist. Chapter 59, Note 2 (a)(3) states: Heading 5903 applies to: Textile fabrics impregnated, coated, covered or laminated with plastics…other than; Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39).
CBP rationale
The applicable subheading for Style A24 48 will be 3926.20.9010, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Aprons.
Full text
N019530 November 28, 2007 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9010 Ms. Gayle Butcher Ranpro Inc. 620 Ireland Rd. P.O. 430, Simcoe Ontario, Canada N3Y 4L6 RE: The tariff classification of an apron from Canada. Dear Ms. Butcher: In your letter dated October 31, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style A24 48 is an apron made of nylon fabric coated with 100% PVC plastic material on both sides. The bib-style apron covers the entire torso. At the top and waist of the apron there are two metal grommets in which textile fabric is threaded to form a neck strap and tie at the waist. Chapter 59, Note 2 (a)(3) states: Heading 5903 applies to: Textile fabrics impregnated, coated, covered or laminated with plastics…other than; Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39). The applicable subheading for Style A24 48 will be 3926.20.9010, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Aprons.” The general rate of duty will be 5 percent 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
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