N285805 N2 Ruling Active

The tariff classification of holiday aprons from China.

Issued May 24, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The samples will be returned to you under separate cover. Item 9027280, Holiday Apron, is a bib-style apron composed of 100% polyester knit fabric. The knee-length apron features a sewn-on neck strap and a self tie at the waist. The Holiday Apron will be imported in two different themes, Santa Clause and an Elf, style names “Red Santa” and “Green Elf.”

CBP rationale

The applicable subheading for Item 9027280 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: women or girls’.

Full text

N285805 May 24, 2017 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of holiday aprons from China. Dear Ms. Aldinger: In your letter dated April 27, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover. Item 9027280, Holiday Apron, is a bib-style apron composed of 100% polyester knit fabric. The knee-length apron features a sewn-on neck strap and a self tie at the waist. The Holiday Apron will be imported in two different themes, Santa Clause and an Elf, style names “Red Santa” and “Green Elf.” The applicable subheading for Item 9027280 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: women or girls’." The rate of duty is 14.9 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 https://hts.usitc.gov/current. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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