The tariff classification of a woman’s poncho from China

NY K86016 June 1, 2004 CLA-2-61:RR:NC:TA:359 K86016 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Melba R. Dario Federated Merchandising Group 11 Penn Plaza New York, New York 10001 RE: The tariff classification of a woman’s poncho from China Dear Ms. Dairo: In your letter dated May 7, 2004, you requested a classification ruling. Your sample, style 49480B, is a woman’s poncho constructed from 55% acrylic, 45% cotton knit fabric. The garment features round neckline and is finished with knotted fringe. It covers the elbows and extends below the waist. The applicable subheading for the poncho 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 poncho falls within textile category designation 635. Based upon international textile trade agreements this product from China is subject to quota and requires 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.customs.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