The tariff classification of two women’s knit ponchos from Hong Kong

NY K82541 February 20, 2004 CLA-2-61:RR:NC:TA:359 K82541 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Linda Taylor Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: The tariff classification of two women’s knit ponchos from Hong Kong Dear Ms. Taylor: In your letter dated January 16, 2004, you requested a classification ruling. As requested, your samples are being returned to you. Your first sample, style F047, is a woman’s poncho constructed from 100% wool knit 3x3 rib knit fabric. The garment features a turtleneck collar. It covers the elbows and extends below the waist. Your second sample, style F045, is a woman’s poncho constructed from 100% wool jersey knit fabric. The garment features a turtleneck collar and a crocheted bottom finished with fringe. It covers the elbows and extends below the waist. The applicable subheading for the ponchos will be 6102.10.0000, 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 wool or fine animal hair. The duty rate will be $0.559/kg + 16.4% ad valorem. The ponchos fall within textile category designation 435. Based upon international textile trade agreements products of Hong Kong are subject to quota require 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