The tariff classification of a poncho from China

N254114 June 24, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Ricky Villena Neutralogistics Customs Brokerage 8400 NW 25 Street Ste 100 Doral, FL 33122 RE: The tariff classification of a poncho from China Dear Mr. Villena: In your undated letter received in this office June 4, 2014, you requested a tariff classification ruling on behalf of F-Shield. Your sample will be returned. The item in question is a unisex F-Shield Poncho constructed from 100% polyester woven fabric that has a polyurethane coating on the inner surface. The pullover style poncho features two snap closures at the neck, an integral hood with drawstring at the crown, a pocket in the back with flaps, and side openings with two snaps. In your correspondence you suggested that this item may be classifiable in heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). 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. Therefore, this item will be classified with overcoats, carcoats, capes, cloaks and similar coats in heading 6202. Although described as water resistant, there is no distinction for water resistant garments within the applicable subheading for the poncho. The applicable subheading for the poncho will be 6202.13.4020, 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 (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 the 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division