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NY 880439




DECEMBER 16, 1992

CLA-2-62:S:N:N5:357 880439

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.12.2050; 6214.90.0010; 6505.90.1540; 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

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