The tariff classification of a woman’s knit poncho from Australia

NY J86082 July 21, 2003 CLA-2-61:RR:NC:TA:359 J86082 CATEGORY: Classification TARIFF NO.: 6102.30.1000 Ms. Lucia Ceydeli Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: The tariff classification of a woman’s knit poncho from Australia Dear Ms. Ceydeli: In your letter dated July 10, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style FM2624P, is a woman’s poncho constructed from 52% acrylic, 48% wool variable knit fabric. The garment features a 2x2 rib knit turtleneck and decorative fringe at the bottom. It covers the elbows and extends to the below the waist. The applicable subheading for the poncho 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 or more by weight of wool or fine animal hair. The duty rate will be $0.648/kg + 18.4% ad valorem. The poncho falls within textile category designation 435. Based upon international textile trade agreements products of Australia are not subject to quota or the requirement of a visa. 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division