The tariff classification of bib-style apron from China.

N301142 October 23, 2018 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Kim TrotterKNG Inc. 2102 E Karcher Road Nampa, ID 83687 RE: The tariff classification of bib-style apron from China. Dear Ms. Trotter: In your letter dated October 15, 2018, you requested a tariff classification. The sample will be returned under separate cover. The submitte sample, Style 1900 , is a bib-style apron. The apron is composed of 100% polyester knit fabric that has been completely obscured by PVC cellular plastic material. The apron falls below the knees and features a strap around the neck and a tie at the waist made of nylon webbing. Although Style 1900 is of cellular construction, the backing fabric used in lieu of a lining is used for more than mere reinforcement. As a result, the bib-style apron is considered to be made of fabric of heading 5903. The applicable subheading Style 1900 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8% 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 the 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