The tariff classification of a disposable bib from China

N075827 November 24, 2009 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4818.50.0000 Ms. Lynn Lo Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a disposable bib from China Dear Ms. Lo: In your letter dated September 1, 2009 you requested a tariff classification ruling. A sample was submitted for our review and was forwarded to U. S. Customs and Border Protection Laboratory for analysis. It was destroyed during the laboratory analysis. It was the finding of that analysis that the disposable bib is composed of more than 50% paper fibers and the remaining fibers were rayon (a textile). The bib was coated with polyethylene. You state in your letter that the bib is designed for one-time use. It has a hook and loop fastener at the neck to hold it in place. The bib will be printed with a repetitive pattern on the front and will be “packaged for retail” sale in the United States. The material composition, according to your letter, is 54% paper pulp, 6% glue (101 latex), and 40% cellulose and is lined on the backside with a 100% polyethylene film. The bib weighs 65 grams per square meter. The applicable subheading for the disposable bib will be 4818.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, … handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Articles of apparel and clothing accessories. The rate of duty will be Free. 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 Patricia A. Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division