The tariff classification of a woman’s poncho from Macau

NY K85140 April 29, 2004 CLA-2-61:RR:NC:TA:359 K85140 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Marta Moss Eagle Global Brokerage 385 Valley Drive Brisbane, CA 94005 RE: The tariff classification of a woman’s poncho from Macau Dear Ms. Moss: In your letter dated April 14, 2004, on behalf of Koret of California, 506 14th Street, Oakland, CA 94612, you requested a tariff classification ruling. The submitted sample, style number D3D77010M, is a woman’s 100% acrylic, knit poncho that is pulled over the wearers’ head. The poncho covers the elbow and reaches the waist. The garment features a fold down cableknit turtleneck collar. The edges of the poncho are finished with vertical and horizontal rib knit fabric. 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 overcoats…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 28.2% ad valorem. The poncho falls within textile category designation 635. Based upon international textile trade agreements products of Macau 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