CLA-2-62:OT:RR:NC:N3:357
Mr. Roman Zrazhevskiy
MIRA Safety 18009 Ranchland Hills Vista
Jonestown, TX 78645
RE: The tariff classification of a poncho from Serbia
Dear Mr. Zrazhevskiy: In your letter dated February 1, 2021, you requested a tariff classification ruling. The sample will be retained. Style M4 is a unisex protective poncho, which you state in your letter is engineered to protect the wearer’s skin from exposure to toxic substances. The poncho is constructed from 100% polyamide woven fabric, which you state in correspondence with this office is coated with vulcanized synthetic rubber on the inside surface of the fabric.
The rectangular-shaped, sleeveless garment pulls over the head, covers the elbows, and extends below the waist. It features a hood with a drawcord for making adjustments around the face, and open sides that contain four snaps, which secure the front and back panels together. Per literature included in your request, the poncho is imported in a sealed waterproof package for easy storage and handling. The applicable subheading for Style M4 will 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 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