The tariff classification of a woman’s poncho from Hong Kong, China and the Philippines

NY K85015 April 28, 2004 CLA-2-61:RR:NC:TA:359 K85015 CATEGORY: Classification TARIFF NO.: 6102.30.1000 Mr. Choi Kwok Keung Union Fashions Holding Ltd. Flat A&B 8/F William Enterprise Ind. Bldg., No: 23-25 NG Fong St. San Po Kong, KLN, Hong Kong RE: The tariff classification of a woman’s poncho from Hong Kong, China and the Philippines Dear Mr. Keung: In your letter dated March 30, 2004, on behalf of Marshalls of MA, Inc., 770 Cochituate Road, Framingham, MA 01701 you requested a tariff classification ruling. The submitted sample, style number 5042, is a woman’s “A-line” shaped sleeveless poncho that is constructed from 50% wool, 50% acrylic, knit fabric. The poncho is pulled over the wearer’s head, it covers the elbows, and reaches the waist. The garment features a round neckline with a modified “V” in the front and a fringe bottom. Your sample is being returned as requested. The applicable subheading for the poncho will be 6102.30.1000, 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 man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair. The rate of duty will be 64.4 cents/kg+18.8% ad valorem. Due to the fact that the poncho is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The poncho will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The poncho may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The poncho falls within textile category designation 435. Based upon international textile trade agreements products of Hong Kong, China and the Philippines 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