The tariff classification of three women’s knit ponchos from China or Korea

NY K83587 March 25, 2004 CLA-2-61:RR:NC:TA:359 K83587 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Joseph Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of three women’s knit ponchos from China or Korea Dear Mr. Hoffacker: In your letter dated February 26, 2004, you requested a classification ruling on behalf of Norton McNaughton of Squire Inc., Jeri-Jo Division. As requested, your samples are being returned to you. Your first sample, style SW8070, is a woman’s poncho constructed from 100% acrylic knit fabric. The garment features a 2x2 rib knit turtleneck collar and is finished with knotted fringe. It covers the elbows and extends below the waist. Your second sample, style SW7232, is a woman’s poncho constructed from 100% acrylic jersey knit fabric. The garment features a hood and a 2x2 rib knit bottom with knotted fringe. It covers the elbows and extends below the waist. Your third sample, style SW7232A, is a woman’s poncho constructed from 100% acrylic jersey knit fabric. The garment features a hood with faux drawstring ties that are finished with pom-poms and a 2x2 rib knit bottom with knotted fringe. It covers the elbows and extends below the waist. The applicable subheading for the ponchos will be 6102.30.2010, 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: other: women’s. The duty rate will be 28.2% ad valorem. The ponchos fall within textile category designation 635. Based upon international textile trade agreements products of China and Korea are subject to quota and 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