The tariff classification of a poncho for toddlers’ wear from India

NY I86967 October 10, 2002 CLA-2-62:RR:NC:TA:358 I86967 CATEGORY: Classification TARIFF NO.: 6208.91.1020 Frank Saviano Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a poncho for toddlers’ wear from India Dear Mr. Saviano: In your letter dated September 27, 2002, written on behalf of H.J. Rashti & Co. Inc., you requested a classification ruling. Submitted style L14463, manufactured from woven terry of 100% cotton, is a one-piece, rectangular garment, the edges of which are capped with woven fabric. Like fabric is sewn into the circular opening, cut into the center of the rectangle, in order to form a hood. At the neckline beneath this hood is a partial, snapped opening. Large appliques at the center of the front of the garment form a miniscule pocket. As you have requested, the sample garment is being returned. The applicable subheading for the poncho will be 6208.91.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…bathrobes, dressing gowns and similar articles, other, of cotton, …girls’. The duty rate will be 7.7 per cent ad valorem. The garment falls within textile category designation 350. Based upon international textile trade agreements products of India 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division