The tariff classification of two women’s ponchos from Korea

NY F81676 January 26, 2000 CLA-2-61:RR:NC:TA:359 F81676 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Gail Mulroy Regaliti, Inc. 1407 Broadway, Suite 204 New York, NY 10018 RE: The tariff classification of two women’s ponchos from Korea Dear Ms. Mulroy: In your letter dated January 4, 2000 you requested a tariff classification ruling. Your samples are being returned. The submitted samples, styles 5695 and 5688, are two women’s sleeveless ponchos. Style 5695 is constructed from 100% polyester, knit fabric. The garment features a hood, a hemmed bottom, and is pulled over the wearer’s head. Style number 5688 is constructed from 100% acrylic, rib knit fabric. The garment features a V-neckline, a fringed bottom, and is pulled over the wearer’s head. The applicable subheading for the two ponchos will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted or crocheted, other than those of heading 6104: of manmade fibers: other. The duty rate will be 28.9% ad valorem. The two ponchos fall within textile category designation 635. Based upon international textile trade agreements products of Korea 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