The tariff classification of a girls’ poncho in toddlers’, sized for toddlers, from China

NY F88721 June 30, 2000 CLA-2-61:RR:NC:TA:358 F88721 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Karen Kuza Newton Buying Corp. Att: Imports Rt. 2D 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of a girls’ poncho in toddlers’, sized for toddlers, from China Dear Ms. Kuza: In your letter dated June 21, 2000 you requested a classification ruling. Submitted style 3113TDSI/3114TDSI, manufactured from crocheted fabric of 100% cotton, fastens at the back of the neckline by means of one button, and is sewn at the shoulder seams. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…capes, cloaks,…and similar articles, knitted or crocheted, other than those of heading 6104; of cotton; girls’. The duty rate will be 16.3 per cent ad valorem. The poncho falls within textile category designation 335. Based upon international textile trade agreements products of China 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division