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NY E86457




September 23, 1999

CLA-2-62:RR:NC:WA:357 E86457

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.30.5000

Ms. Dana N. Mobley
J.C. Penney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a women’s reversible poncho from the Philippines

Dear Ms. Mobley:

In your letter dated August 19, 1999, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, lot number 263-1070, is a pullover garment with a half-zipper, which has a reversible pull. The garment is sleeveless, is approximately thirty-one inches in length, has kangaroo pockets on both sides and has a hood with an elasticized drawcord. One side is made from a knit 100% polyester fleece fabric. The other side is made from a woven 210T nylon fabric with a polyurethane application on the inner surface.

Examination of the garment indicates that the woven nylon shell is visibly coated.

The applicable subheading for the poncho will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments of the type described in subheading 6202.11 to 6202.19, of man-made fibers. The duty rate will be 7.4 percent ad valorem.

This poncho falls within textile category designation 635. Based upon international textile trade agreements products of the Philippines are subject to quota 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,

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