The tariff classification of a woman’s poncho from Macau or China

NY K80759 December 11, 2003 CLA-2-61:RR:NC:TA:359 K80759 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a woman’s poncho from Macau or China Dear Ms. Malina: In your letter dated November 20, 2003 you requested a tariff classification ruling. The submitted sample, style number 94322, is a woman’s triangular sleeveless poncho that is pulled over the wearers’ head. It covers the wearers’ elbows and extends below the waist. The garment is constructed from 95% polyester, 5% spandex, fleece knit fabric and features a drawstring turtleneck. The bottom is finished with knit capping. Your sample is being returned as requested. The applicable subheading for the poncho will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoat…capes…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.4% ad valorem for 2003 and 28.2% ad valorem for 2004. The poncho falls within textile category designation 635. Based upon international textile trade agreements products of Macau and 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.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