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NY J89494

October 23, 2003

CLA-2-62:RR:NC:TA:357 J89494


TARIFF NO.: 6202.13.4020

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove, Illinois 60007-1309

RE: The tariff classification of a poncho from China

Dear Ms. Dorfman:

In your letter dated September 19, 2003, on behalf of LTD Commodities, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, PCH-3-IN-1, is a poncho made from a polyester woven printed fabric with a knit fleece lining. It measures approximately fifty-five inches in width, thirty-five inches in front length and forty-three inches in back length. It has a woven hood that may also be used for self-storing the item when not in use.

According to your letter this is a multi-purpose item. In addition to being used as a poncho it is suitable for use as a “stadium seat “ and as a blanket.

Classification as a cushion (stadium seat) is precluded by the lack of stuffing in the article. While the item could be used as a blanket, in our opinion it is designed and adapted primarily for use as a poncho. Moreover, the promotional material you included with your letter focuses exclusively on the poncho functions.

Legal Note 8 of Chapter 62, Harmonized Tariff Schedule of the United States (HTS), states that garments which cannot be identified as men’s or boys’ or as women’s or girls’ are to be classified in the headings covering women’s or girls’ garments.

The applicable subheading for the PCH-3-IN-1 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 27.9 percent ad valorem.

This garment falls within textile category designation 635. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 William Raftery at 646-733-3047.


Robert B. Swierupski

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