The tariff classification of women’s knit ponchos from Korea

PD F81684 January 24, 2000 CLA-2-61:LA:S:T:1:2:I12 F81684 CATEGORY: Classification TARIFF NO.: 6102.30.1000 Ms. Gail Mulroy Regaliti, Inc. 1407 Broadway, Suite 204 New York, NY 10018 RE: The tariff classification of women’s knit ponchos from Korea Dear Ms. Mulroy: In your letter dated January 10, 2000, you requested a tariff classification ruling. Style 5681 is a woman’s poncho constructed from 50% mohair/50% acrylic knit fabric with less than 9 stitches per 2 centimeters measured horizontally. The pullover garment is free hanging from the shoulders with no armholes. The poncho features a drawstring hood and fringed bottom. Style 5682 is a woman’s poncho constructed from 50% mohair/50% acrylic knit fabric with less than 9 stitches per 2 centimeters measured horizontally. The pullover garment is free hanging from the shoulders with no armholes. In addition, the poncho features a turtleneck and fringed bottom. Your samples will be returned as requested. The applicable subheading for the ponchos will be 6102.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes…and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: containing 23 percent of more by weight of wool or fine animal hair. The rate of duty will be 66 cents/kg plus 9.3% ad valorem. The ponchos fall within textile category designation 435. As a product of Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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.USTREAS.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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport