The tariff classification of a 3-in-1 poncho blanket from China
Issued April 19, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.13.4030
Headings: 6201
Product description
The item in question, “Xtra 3-in-1 Poncho Blanket,” is made of a water resistant 420 nylon woven fabric lined with a heavily brushed fleece fabric. The article may be used as a poncho, as a blanket or as a backpack. According to your letter, a built-in bag and shoulder straps turns the item into a backpack with additional storage pockets, and within seconds the item may be converted into a warm, water resistant, hooded poncho. When laid out the article is approximately 5’ x 5’. It has a two-snap, left-over-right closure at the neck, and the hood has an elasticized drawstring tightening with cordlocks. Articles that have multiple uses or features are generally classified according to the primary feature when that is determinable. In this case, we consider the use as a poncho to be the primary feature. In your correspondence it was suggested that this item may be classifiable in heading 6210, HTS. A review of the sample indicates that the shell is not made from a visibly coated fabric, which is a prerequisite for items of this construction to be classified in heading 6210. Although described as water resistant, the item is also not classifiable in the tariff subheadings for water resistant garments, because ponchos are not included in that grouping, which includes anoraks, ski-jackets, windbreakers and similar articles.
CBP rationale
The applicable subheading for the Xtra 3-in-1 Poncho Blanket will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers.
Full text
NY K84419 April 19, 2004 CLA-2-62:RR:NC:TA:357 K84419 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Mr. Raf Vanreusel PTC International World Trade Center 401 E. Pratt St., Suite 2235 Baltimore, MD 21202 RE: The tariff classification of a 3-in-1 poncho blanket from China Dear Mr. Vanreusel: In your letter dated March 19, 2004, you requested a classification ruling. A sample was submitted. The item in question, “Xtra 3-in-1 Poncho Blanket,” is made of a water resistant 420 nylon woven fabric lined with a heavily brushed fleece fabric. The article may be used as a poncho, as a blanket or as a backpack. According to your letter, a built-in bag and shoulder straps turns the item into a backpack with additional storage pockets, and within seconds the item may be converted into a warm, water resistant, hooded poncho. When laid out the article is approximately 5’ x 5’. It has a two-snap, left-over-right closure at the neck, and the hood has an elasticized drawstring tightening with cordlocks. Articles that have multiple uses or features are generally classified according to the primary feature when that is determinable. In this case, we consider the use as a poncho to be the primary feature. In your correspondence it was suggested that this item may be classifiable in heading 6210, HTS. A review of the sample indicates that the shell is not made from a visibly coated fabric, which is a prerequisite for items of this construction to be classified in heading 6210. Although described as water resistant, the item is also not classifiable in the tariff subheadings for water resistant garments, because ponchos are not included in that grouping, which includes anoraks, ski-jackets, windbreakers and similar articles. The applicable subheading for the Xtra 3-in-1 Poncho Blanket will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 27.7 percent ad valorem. The Xtra 3-in-1 Poncho Blanket falls within textile category designation 634. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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