The tariff classification of a poncho and a textile clothing accessory from the Philippines.

N254938 July 17, 2014 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530; 6102.30.2010 Ms. Carissa Clark Cornerstone Brands, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a poncho and a textile clothing accessory from the Philippines. Dear Ms. Clark: In your letter dated June 27, 2014, on behalf of Cinmar LLC DBA Frontgate and GrandinRoad, you requested a tariff classification ruling for two items. The first sample, identified as the “Day of the Dead Halloween Sash,” item 66193, is a textile clothing accessory. The item is worn around the waist and is meant to be worn over clothing to accessorize an outfit. The item features several pre-knotted bows sewn atop each other with a metal buckle embellishment. The front of the article is also decorated with several long, thin strips of fabric to which beads and small decorative items, such as a broom, hat and boots are attached. The bows and the thin fabric strips are attached to a man-made fiber belt that is secured around the waist by a hook and loop closure. The second sample, identified as the “Spider Poncho,” item 49962, is a sleeveless unisex poncho constructed from 100% polyester knit fabric. The poncho is pulled over the wearer’s head and shoulders, covers the elbows and extends to below the waist. The unisex poncho features a V-shaped front and rear neckline, an embroidered spider applique below the front neckline and a web design embroidered throughout the garment. You have suggested classification of the “Spider Poncho” as a costume. However, the poncho is a normal article of apparel and not considered fancy dress. The samples will be returned to you as requested. The applicable subheading for item 66193 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for item 49962 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s." The rate of duty will be 28.2 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 Kimberly Praino at kimberly.praino@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division