NY E89156

November 16, 1999

CLA-2-62:RR:NC:3:353 E89156

CATEGORY: Classification

TARIFF NO.: 6206.0.3040; 6505.90.2060; 6211.42.0081; 3926.20.9010

Mr. Louis Casasnovas

Alba Wheels Up Int'l., Inc.

One Exchange Place, Suite 501

Jersey City, NJ 07302

RE: The tariff classification of a chef's jacket, hat, and aprons from
China.

Dear Mr. Casasnovas:

In your letter dated October 26, 1999, on behalf of Acme International,
you requested a classification ruling.

Four samples were submitted with your request. The chef's jacket, hat
and textile apron is composed of woven 75% cotton/25% polyester fabric.
The fourth sample is an apron whose outer layer is constructed of a
textile fabric, which is coated or covered on the outer surface with a
cellular plastic material that is in turn covered with a compact plastic
material. The chef's jacket is designed with a mandarin collar, long
sleeves and is double breasted. The unisex jacket can be buttoned left
over right and right over left. The chef's hat has a bouffant crown and
a hook and loop closure at the back. Both aprons cover the front torso.
They have two pockets at the front of the garments and a textile neck
strap and two self ties that tie around the back.

Chapter 59 note 2(a)(5), states that:

2\. Heading 5903 applies to:

\(a\) Textile fabrics, impregnated, coated, covered or laminated with
plastics, whatever the weight per square meter and whatever the nature
of the plastic material (compact or cellular), other than:

\(5\) Plates, sheets or strip of cellular plastics, combined with
textile fabric, where the textile fabric is present merely for
reinforcing purposes (chapter 39)

The textile fabric backing for the plastic apron is used merely for
reinforcement purposes and therefore the apron is classified in Chapter
39.

The applicable subheading for the plastic apron with textile backing
will be 3926.20.9010, Harmonized tariff Schedule of the United States
(HTS), which provides for " Other articles of plastics and articles of
other materials of headings 3901 to 3914: Articles of apparel and
clothing accessories (including gloves): Other: Other, Aprons." The duty
rate will be 5% ad valorem.

The applicable subheading for the chef's jacket will be 6206.30.3040,
Harmonized Tariff Schedule of the United States (HTS), which provides
for "Women's or girls' blouses, shirts and shirt-blouses: Of cotton:
Other: Other, Other: Women's." The duty rate will be 15.9% ad valorem.

The applicable subheading for the chef's hat will be 6506.90.2060,
Harmonized Tariff Schedule of the United States (HTS), which provides
for "Hats and other headgear, knitted or crocheted, or made up from
lace, felt or other textile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of any material, whether or
not lined or trimmed: Other: Of cotton, flax or both: Not knitted:
Certified hand-loomed and folklore products; and headwear of cotton,
Other." The rate of duty will be 7.8% ad valorem.

The applicable subheading for the textile apron will be 6211.42.0081,
Harmonized Tariff Schedule of the United States (HTS), which provides
for "Track suits, ski and swimwear; other garments: Other garments,
women's or girls': Of cotton, Other." The duty rate will be 8.4% d
valorem.

The chef's jacket falls within textile category designation 341, the
textile apron and hat fall within textile category designation 359.
Based upon international textile trade agreements products of China are
subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the [U.S. Customs Service Textile Status Report]{.underline}, an
internal issuance of the U.S. Customs Service, which is available at the
Customs Web site at www.customs.gov. In addition, the designated textile
and apparel categories may be subdivided into parts. If so, visa and
quota requirements applicable to the subject merchandise may be affected
and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division