The tariff classification of a woman’s poncho from China

N248768 January 14, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Sandy Marsh Totes Isotoner Corp. 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of a woman’s poncho from China Dear Ms. Marsh: In your letter undated letter, received in our office on December 17, 2013, you requested a tariff classification ruling. Your sample will be returned. Style RW-1 is a woman’s non-reversible poncho constructed from a 100% nylon woven fabric. The item has an opening at the neck secured by three right-over-left snaps, a hood with an elasticized drawstring and cord locks and a zipper pocket at the waist. It is open on the sides with a single snap closure. Although in your letter you indicated there is a polyurethane coating, the coating is not visible as that term is defined in the Harmonized Tariff Schedule of the United States (HTSUS); therefore HTSUS 6210 does not apply. In your letter, you suggest classification under subheading 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS). However, 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. Consequently, the applicable subheading for the style RW-1 will be 6202.13.4020, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division