HQ 084768: Classification of an apron

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                               HQ 084768

                                    September 19, 1989

CLA-2 CO:R:C:G  084768  HP

CATEGORY:  Classification

TARIFF NO.:  3926.20.5050

Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC  20036

RE:  Classification of an apron

Dear Ms. Wai:

     This is in reply to your letter of May 31, 1989, concerning
the tariff classification of
a polyvinyl chloride (PVC) apron, produced in Hong Kong, under
the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  Reference your
 case # HK 88/89;
C.R.H. International, Inc.

FACTS:

     The merchandise at issue consists of an apron with an outer
surface of PVC, and a
woven 100 percent cotton backing.

ISSUE:

     What is the classification of the instant merchandise under
HTSUSA?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for classification of textile
 fabrics impregnated,
coated, covered or laminated with plastics, other than tire cord
covered by Heading
5902.

     Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

          Heading No. 59.03 applies to:

          (a) Textile fabrics, impregnated, coated, covered or
          laminated with plastics, ...
          other than:

                                   *    *    *
               (5) Plates, sheets or strips of cellular plastics,
                combined with textile
               fabric, where the textile fabric is present merely
                for reinforcing purposes
               (Chapter 39); * * *

     The Explanatory Notes to the HTSUSA constitute the official
interpretation of the
tariff at the international level.  The General Explanatory Note
to Chapter 39, HTSUSA,
agrees, stating that plastics and textile combinations are
covered by Chapter 39
"...where the textile is present merely for reinforcing purposes.
"

     It is our opinion that the instant merchandise is covered by
 exclusion (a)(5) to
heading 5903, and is properly classifiable in Chapter 39, HTSUSA.
  The PVC facing of
the apron provides it with water-proofing and stain resisting
qualities.  In addition, the
checkered motif, with its kitchen utensil illustrations, is
applied directly upon the PVC;
the all-white cotton threads, comprising the apron's backing,
exists only as a fortifying
mechanism for the PVC apron.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading
3926.20.5050, HTSUSA, as other articles of plastics and articles
of other materials of
headings 3901 to 3914, articles of apparel and clothing
accessories (including gloves),
other, aprons.  The applicable rate of duty is 5 percent ad
valorem.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa
and quota requirements applicable to the subject merchandise may
be affected.  Since
part categories are the result of international bilateral
agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available,
we suggest that the importer check, close to the time of shipment
, the Status Report
On Current Import Quotas (Restraint Levels), an issuance of the U
.S. Customs Service,
which is updated weekly and is available at the local Customs
office.

     Due to the changeable nature of the statistical annotation (
the ninth and tenth digits
of the classification) and the restraint (quota/visa) categories,
 the importer should
contact the local Customs office prior to importing the
merchandise to determine the
current applicability of any import restraints or requirements.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division