The tariff classification of women’s knit ponchos from Korea

PD F82035 February 10, 2000 CLA-2-61:K:TO:B8:I14 F82035 CATEGORY: Classification TARIFF NOS.: 6102.30.1000; 6102.30.2010 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 13, 2000, you requested a classification ruling. Style number 5679 is a woman’s poncho constructed from a 57% polyester/36% acrylic/7% wool knit fabric. The garment is a pullover sleeveless style with a v-shaped neckline. It is constructed from three panels. The bottom of the garment is curved and forms a v-shape in the center front and back. Style number 5761 is a woman’s poncho constructed from a 55% acrylic/45% polyester knit fabric. The garment is a sleeveless pullover. The neckline is curved and trimmed with ornamental stitching. The bottom has the same stitching and has a v-shape in the front and back. Style number 5692 is a woman’s poncho style garment constructed from a 32% nylon/31% acrylic/24% angora rabbit/9% spandex/4% lamb’s wool fabric. The garment is a sleeveless pullover with a turtle neck and a straight bottom. The applicable subheading for style numbers 5679 and 5761 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knitted overcoats, carcoats, capes, cloaks and similar articles of man-made fibers. The duty rate will be 28.9% ad valorem. The applicable subheading for style number 5692 will be 6102.30.1000, HTSUS, which provides for women’s knitted overcoats, carcoats, capes, cloaks and similar articles of man-made fibers containing 23 percent or more by weight of wool or fine animal hair. The duty rate will be 19.3% ad valorem + 66 cents/kilogram. Style numbers 5679 and 5761 fall within textile category designation 635. Style number 5692 falls within textile category designation 435. As products of Korea, this merchandise is subject to quota and visa requirements based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 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, Susan T. Mitchell Acting Area Director JFK Airport