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

N249155 January 27, 2014 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Lynn Marshall Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a child’s bib from China. Dear Ms. Marshall: In your letter dated January 2, 2014, you requested a tariff classification ruling. Your sample will be returned to you as requested. The submitted sample, Character Face Bib, is a child’s bib constructed from thermo plastic elastomer. It is designed to be worn to protect the child’s clothing from food, stains, etc. The bib measures approximately 8 inches in width by 10 inches in length, features a front pocket and is secured with an adjustable neck closure. It is designed and shaped to resemble a character’s face. The applicable subheading for the Character Face Bib will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories:…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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division