The tariff classification of a woman’s poncho from the Philippines

NY F86420 June 6, 2000 CLA-2-61:RR:NC:TA:359 F86420 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6th Floor New York, NY 10018 RE: The tariff classification of a woman’s poncho from the Philippines Dear Ms. Cheung: In your letter dated May 8, 2000 you requested a tariff classification ruling. You submitted style number 14-32296, a woman’s sleeveless poncho that is constructed from 100% merino wool. The garment is pulled over the wearer’s head and extends below the waist. The poncho features a ribbed shirt-type collar that extends into a V-neckline with a tie closure; and a V-shaped bottom (back and front panels). The bottom of the garment is finished with decorative knit stitching. Your sample is being returned as requested. The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal hair. The duty rate will be 60.9 cents/kg + 17.8% ad valorem. The poncho falls within textile category designation 435. Based upon international textile trade agreements products of the Philippines 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