The tariff classification of a woman’s poncho from Hong Kong

NY J88848 October 15, 2003 CLA-2-61:RR:NC:TA:359 J88848 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Marina Cheung San Francisco Sales, Inc. 385 - 8th Street San Francisco, CA 94103 RE: The tariff classification of a woman’s poncho from Hong Kong Dear Ms. Cheung: In your letter dated September 17, 2003 you requested a tariff classification ruling. The submitted sample, style number CR03-1040, is a woman’s rectangular sleeveless poncho that is pulled over the wearer’s head. It covers the wearer’s elbows and extends below the waist. The garment is constructed from 100% cashmere cable knit fabric and features the following: a boat neckline and all around rib knit edges. Although you suggest that the garment is classified in item 6110.30.1560 HTS, we note that classification is precluded from 6110 HTS, because the poncho has the characteristics of a cape and similar garments provided for in heading 6102. 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 rate of duty will be 57.1 cents/kg + 16.8% ad valorem. The poncho falls within textile category designation 435. Based upon international textile trade agreements products of Hong Kong 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.cbp.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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division