CLA-2-62:OT:RR:NC:N3:357
Mr. Anthony M. Ross
Hanesbrands Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a men’s poncho from various countries
Dear Mr. Ross:
In your letter dated March 7, 2019, you requested a tariff classification. Per your request, the sample will be returned.
Style GP85856 is a men’s poncho constructed from a 100% polyester, woven fabric lined with a 100% polyester, mesh knit fabric. The sleeveless garment, pulls over the head, covers the elbows, extends below the knees, and hangs loosely from the shoulders to the bottom hem. It features a partial opening with a thermoplastic polyurethane (TPU), coated zipper closure; a hood with an elastic drawcord and locks for tightening; a kangaroo pocket; a pouch pocket hidden beneath a flap sewn at the top of the kangaroo pocket; and a hemmed bottom. The garment contains three snap closures on each side opening, which secure the front and back panels together.
In your letter, you provide documentation that the garment is water resistant in accordance with the requirements of Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). Water resistant treatment; however, only applies to the subheadings listed in this note. Ponchos are classified within subheading 6201.13, HTSUS, which is not one of the listed subheadings.
The applicable subheading for style GP85856 will be 6201.13.4030, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Overcoats, carcoats, capes, cloaks and similar coats: Of Man-made fibers: Other: Other: Other: Men’s. The rate of duty will be 27.7% 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 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