The tariff classification of a woman’s poncho from Macau and Hong Kong

NY K86327 June 23, 2004 CLA-2-61:RR:NC:TA:359 K86327 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Anthony LoPresti S.J. Stile Associates LTD. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s poncho from Macau and Hong Kong Dear Mr. LoPresti: In your letter dated May 28, 2004, you requested a classification ruling on behalf of Item Eyes, Inc. Your sample, style number 45170, is a woman’s 100% acrylic jersey knit poncho. The garment features a V-shaped neckline and is finished with scalloped 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 category 635 from Macau and Hong Kong 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