The tariff classification of a woman’s poncho from Macau

NY E89335 November 26, 1999 CLA-2-61:RR:NC:TA:359 E89335 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Richard Ross The Goodman Group 300 Manley Street P.O. Box 1100 Brockton, MA 02403-1100 RE: The tariff classification of a woman’s poncho from Macau Dear Mr. Ross: In your letter dated November 3, 1999 you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style F00-197874, is a woman’s rectangular shaped, sleeveless poncho that is constructed from 100% polyester, fleeced, knit fabric. The garment extends from the shoulder to the mid-thigh area. The garment features a V-neckline and a full front opening with a zipper closure. Openwork, snowflake designs are on the bottom of the garment, from the front to the back. The applicable subheading for the poncho will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other. The duty rate will be 29.1% ad valorem. The poncho falls within textile category designation 635. Based upon international textile trade agreements products of Macau 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division