CLA-2-62:S:N:N5:357 880439
6505.90.2060; 4202.92.1500
Mr. John W. Murray
Whole Earth Imports
P.O. Box 790
Tonasket, WA 98855
RE: The tariff classification of a unisex poncho, a shawl, a
Tam, a floppy hat and a travel cosmetic bag from Guatemala
Dear Mr. Murray:
In your letter dated October 29, 1992, you requested a
classification ruling.
Five samples were submitted as follows: Sample number 1 is
a unisex poncho constructed of a woven 100% cotton fabric. The
poncho is a pullover garment which extends from the shoulders to
below the knee. The garment is sleeveless with oversized
armholes. The armholes extend past the shoulders and cover part
of the upper arm, giving the garment a cape-like effect. There
is a U-shaped neckline with decorative stitching. The garment's
bottom hem is trimmed with a fringe of the same fabric as the
poncho.
Sample number 2 is a woven 100% cotton fabric shawl
measuring approximately 76 inches by 33 inches and is trimmed
with a fringe of the same fabric.
Sample number 3 is a tam or beret constructed of a knit 100%
cotton fabric, is circular in design and measures approximately
11 inches in diameter.
Sample number 4 is a floppy hat constructed of a woven 100%
cotton fabric material with a brim approximately 2-1/2 inches
wide.
Sample number 5 is a travel cosmetic bag constructed of a
woven 100% cotton fabric. It measures approximately 8 inches x 5
inches. It is secured by means of a top textile zipper closure.
If the poncho is sold to both males and females as indicated
and cannot be identified as exclusively men's, then the
applicable classification for the garment will be in the HTS
subheading covering women's garments.
Your samples are being returned to you.
The applicable subheading for the poncho will be
6202.12.2050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other women's overcoats, carcoats,
capes, cloaks and similar coats, of cotton. The duty rate will
be 9.5 percent ad valorem.
The applicable subheading for the shawl will be
6214.90.0010, HTS, which provides for shawls, scarves, mufflers,
mantillas, veils and the like: of other textile materials, of
cotton. The duty rate will be 12 percent as valorem.
The applicable subheading for the tam or beret will be
6505.90.1540, HTS, which provides for hats and other headgear,
knitted or crocheted, or made up from lace, felt or other textile
fabric in the piece (but not in strips), whether or not lined or
trimmed; hair-nets of any material, whether or not lined or
trimmed: Other: of cotton, flax or both: knitted, other. The
duty rate will be 8.4 percent ad valorem.
The applicable subheading for the floppy hat will be
6505.90.2060, HTS, which provides for hats and other headgear,
knitted or crocheted or made up from lace, felt or other textile
fabric,... or trimmed: Other: of cotton, flax or both: not
knitted: other. The duty rate will be 8 percent ad valorem.
The applicable subheading for the travel cosmetic bag will
be 4202.92.1500, HTS, which provides for travel, sports and
similar bags, with outer surface of textile materials, of
vegetable fibers and not of pile or tufted construction, of
cotton. The duty rate will be 7.2 percent ad valorem.
In your letter you also inquire as to the applicability of
the Caribbean Basin Economic Recovery Act (CBERA). The
designation "E*" in the "Special" column for headings 6214 and
6505, HTS, indicates that certain merchandise classified therein
may be subject to the CBERA duty treatment. However, General
Note 3(C)(V)(D)(3), HTS, excludes textile and textile apparel
from CBERA treatment unless beneficiary country exports of
handmade cottage industry products made of such handloom fabrics
are properly certified under an arrangement established between
the United States and such beneficiary country. There is
currently no such arrangement between
between the United States and Guatemala.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport