The tariff classification of a women’s poncho from Vietnam

N059619 May 15, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843-1064 RE: The tariff classification of a women’s poncho from Vietnam Dear Ms. Montgomery: In your letter dated April 30, 2009, you requested a tariff classification ruling. A sample and swatch were submitted. The sample is being returned to you. The item in question, style RWJ0183, is a packable rain poncho made from a 100% nylon ripstop woven fabric with an acrylic coating on the inner surface. The item is rectangular in shape and is approximately thirty-seven inches in length. It has an opening at the neck secured by three right-over-left snaps, a hood with an elasticized drawstring and cord locks and a kangaroo pocket at the waist with a zippered storage pocket above it. It is open on the sides with a single snap closure. You suggested classification of this poncho in subheading 6210.20.5000, indicating that on the gray swatch the coating, which is white, can be seen more easily than on the poncho, which is also white. You also noted that the seams are sealed and the poncho is water resistant. For a garment to be classified in HTSUS subheading 6210.20.5000, the coating must be visible to the naked eye other than by change of color. While the present coating is more easily detectable on the gray fabric, we attribute that to a color change, rather than to the characteristics of the coating itself. Thus, whether on a white fabric, a gray fabric, or another color fabric, this coating does not qualify a garment as visibly coated for tariff purposes. The water resistant provisions in the HTSUS are limited to garments within the subheadings listed in HTSUS Chapter 62 Additional U.S. Legal Note 2. Subheading 6202.13, which includes ponchos, is not among those items. The applicable subheading for the poncho will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, capes, cloaks and similar coats, of man-made fibers. The rate of duty will be 27.7 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 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division