The tariff classification of a women’s poncho from China. Correction to Ruling Number N132059

N137135 December 10, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.12.2050 Ms. Regina White Mighty Hurricane Holdings, Inc. 1359 Broadway, 21st Floor New York, N.Y. 10018 RE: The tariff classification of a women’s poncho from China. Correction to Ruling Number N132059 Dear Ms. White: This replaces Ruling Number N132059, dated December 6, 2010, which contained a clerical error. Instead of classifying the poncho as 100% cotton, we classified it using the HTSUS subheading for man-made fibers. A complete corrected ruling follows. In your letter dated November 8, 2010, you requested a tariff classification ruling. The sample submitted, style number G03-05, is a women’s hip-length poncho with a shell composed of a woven 100% cotton fabric that has a printed polyurethane coating in the form of a flower and leaf design on the exterior surface. The poncho is a pullover garment that has an integral hood with a drawcord tightening and a partial opening at the neck that is secured by a zipper closure that extends to the chin area. The poncho is round, has no armholes, hangs loosely from the shoulders to the upper thigh in overall length and covers the arms below the elbow. The poncho has a hand warmer pocket on the lower portion of the front panel that has a textile carry strap on the inner surface and is secured on each side by a reversible zipper pull closure. When the poncho is not in use, the pocket can be inverted and the poncho folded into the pocket and secured within by the zipper closures. This allows the wearer to pack and carry the poncho. The sample is being returned to you as you have requested. Chapter 62 Additional U.S. Legal Note 2 of the Harmonized Tariff Schedule of the United States (HTSUS) requires that a garment meet the testing standards described in that note and also limits water resistance eligibility to specific subheadings in the tariff. Ponchos are not classifiable within an eligible subheading. Therefore, the fact that this garment passed the water resistance test would not have a bearing on its classification. The applicable subheading for the poncho will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other women’s overcoat, carcoats, capes, cloaks and similar coats: Of cotton: Other: Other. The rate of duty will be 8.9 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division