The tariff classification of a woman’s knit poncho from China

NY K87427 July 14, 2004 CLA-2-61:RR:NC:TA:359 K87427 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Franceska Ratay Rebecca Taylor 265 West 37th Street, 20th Floor New York, NY 10018 RE: The tariff classification of a woman’s knit poncho from China Dear Ms. Ratay: In your letter dated July 1, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style O, is a woman’s poncho constructed from 80% merino wool, 20% nylon knit fabric. The garment features a V-shaped neckline with a 1x1 rib knit collar and is finished with knotted fringe. It covers the elbows and extends below the waist. The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal hair. The duty rate will be 55.9¢/kg + 16.4% ad valorem. The poncho falls within textile category designation 435. Based upon international textile trade agreements products of China are subject to quota and require 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division