CLA-2-39:OT:RR:NC:N3:356
Ms. Vicky Lee
Macy’s Merchandising Group
151 West 34th Street
New York NY 10001
RE: The tariff classification of a men’s poncho from China
Dear Ms. Lee:
In your letter dated December 14, 2021, you requested a tariff classification ruling on two items. Samples were not provided with your request.
Style 060251001 is a men’s rain poncho composed of 100% polyurethane material. The poncho has an attached hood and a two-snap closure on each side. Pictures and illustrations were submitted with your request.
The applicable subheading for the rain poncho, Style 060251001, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other: Other.” The rate of duty will be 5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.20.9050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3926.20.9050, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
With respect to Style 360251001, we are unable to provide a ruling without a sample. Please submit a sample of this style in size medium. If size medium is not available, you may submit a sample in an available size and provide the specifications for each size.
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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division