The tariff classification of a child's poncho from China
Issued October 10, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6202.13.4030
Headings: 6202
Product description
The tariff classification of a child's poncho from China
CBP rationale
The applicable subheading for the poncho will be 6202.13.4030, Harmonized Tariff Schedule of the United States (HTS), 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: Girls'.
Full text
PD A87576 October 10, 1996 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6202.13.4030 Mr. Louis Mauna James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of a child's poncho from China Dear Mr. Mauna: In your letter dated September 6, 1996 you requested a tariff classification ruling on behalf of Henry Unger & Assoc. Inc. The submitted sample, which has no style number, is a child's poncho manufactured of 100 percent nylon which you state is coated on one side with an acrylic coating rendering it water resistant. The garment has an attached hood with a visor and a drawstring, long sleeves with rib knit cuffs, and a rounded hemmed bottom. The poncho will be imported in children's sizes S, M,and L. The applicable subheading for the poncho will be 6202.13.4030, Harmonized Tariff Schedule of the United States (HTS), 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: Girls'. The rate of duty will be 29.1 percent ad valorem. The poncho falls within textile category designation 635. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, John J. Deegan Port Director Atlanta, GA
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