The tariff classification of a poncho from Indonesia.

N245966 September 17, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Ms. Wing Cheung Marubeni American Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of a poncho from Indonesia. Dear Ms. Cheung: In your letter dated September 4, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style # MAC 10042 (Option B: Stretch Double Face VF4632LA117PA- 3RR) is described as a woman’s poncho. The item is constructed of 85% polyester, 15% spandex woven fabric with a visible polyurethane coating on the outer surface. The plastic coating does not completely obscure the underlying fabric. The cape-like poncho has no armholes, hangs loosely from the shoulders to the bottom hem and has a snap closure on each side opening that secures the front and rear panels together, forming a sleeve for the wearer. The item also features a hood secured with a snap closure, a full frontal opening with a covered zipper closure and a vertical pocket on the right chest which has a zipper closure. You have also requested a ruling on Option A: Taffeta#IUTA02/C000N. As per our telephone conversation of September 9, 2013 with you, we cannot rule on this style without a sample. The applicable subheading for Style # MAC 10042 (Option B: Stretch Double Face VF4632LA117PA 3RR) will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602,5603, 5903, 5906, 5907: other garments of the type described in subheadings 6202.11 to 6202.19: of man-made fibers: other. The rate of duty will be 7.1 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 Nina Rohan at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division