CLA-2-62:RR:NC:WA:357 G82788
Ms. Shelly King
Scope Imports, Inc.
8020 Blankenship Dr.
Houston, Texas 77055-1018
RE: The tariff classification of a man's poncho from Sri Lanka; Composite Goods
Dear Ms. King:
In your letter dated October 2, 2000, you requested a classification ruling.
The sample submitted, style number Z07012, is a man's lower thigh-length poncho. In a phone conversation and in a fax you submitted you indicated that the poncho is constructed of a shell that is composed of a woven crinkle 100% nylon fabric which has a visible polyurethane coating on the outer surface. The coating does not completely obscure the underlying nylon fabric.
The poncho is a pullover garment that has a partial opening at the neck, is secured by three magnetic fasteners and has an integral hood which features a drawcord tightening with adjustable plastic cord stoppers and a zipper opening on each ear. The poncho is rectangular in shape, has no armholes and hangs loosely from the shoulders to the bottom hem. The garment has a textile tab with a plastic buckle on the lower portion of each side opening. The plastic buckles secure the front and rear panels together. The poncho has two kangaroo pockets and two pass-through pockets on the front panel. The upper pocket has a reversible zipper pull closure. Sewn to the inside of the upper pocket are a mesh pocket with a zipper closure and a woven pocket with two elasticized straps and a plastic buckle. The wearer can invert the upper kangaroo pocket, fold the poncho into the woven pocket and secure it within by the zipper closure. This allows the wearer to pack and carry the poncho by securing the straps around the waist by the plastic buckle. The mesh pocket can be separately used to carry additional items. Between the mesh pocket and the woven pocket there is a hook and loop fastener. The garment has a reflective and textile label on the lower portion of the rear panel that features the "ecko.complex" logo.
The sample is being returned to you as you have requested.
The combination article is classifiable based on the component that imparts the essential character which, in this case, is the poncho.
The applicable subheading for the poncho will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheadings 6201.11 to 6201.19 of man-made fibers: other. The duty rate will be 7.3 percent ad valorem.
The poncho falls within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka are presently subject to quota restraints 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 W. Raftery at 212-637-7076.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division