The tariff classification of a poncho from Indonesia.

N246290 September 20, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Wing Cheung Marubeni America 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 12, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style # MAC 10042 (Fabric #HN23400), is described as a woman’s poncho. The item is constructed of 70% polyester, 30% nylon woven 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 two snap closure, a full frontal opening with a covered zipper closure and a vertical pocket on the right chest which has a zipper closure. The applicable subheading for Style # MAC 10042 (Fabric #HN23400) will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other, other: women’s. 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 Nina Rohan at (646) 733-3047. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division