CLA-2-62:OT:RR:NC:N3:357
Mr. James Thatcher
Import/Export Manager
Totes-Isotoner Corporation
9655 International Blvd.
Cincinnati, OH 45246-5658
RE: The tariff classification of a reversible rain poncho from China
Dear Mr. Thatcher:
In your letter dated September 6, 2016, you requested a tariff classification ruling. Your sample will be returned to you under separate cover.
Style XCRW2-T1 is a reversible, unisex poncho. Each side of the poncho is constructed from 100% polyester woven fabric. The garment is visibly coated with polyurethane on the inner surface of the fabrics. The sleeveless garment pulls over the head, covers the elbows, and extends below the waist. It features a hood with an elastic draw cord for tightening, three snap closures at the neck, a zippered, pouch pocket on the upper portion of the front panel and a snap closure on each of the sides.
You state in your letter that the polyurethane coating completely obscures the underlying fabric. We disagree. The fabric is visibly coated for tariff purposes but does not completely obscure the underlying fabric.
The applicable subheading for Style XCRW2-T1will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1% 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 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division