The tariff classification of a woman’s poncho and a woman’s capelet/shawl from China

NY K88513 August 25, 2004 CLA-2-61:RR:NC:TA:359 K88513 CATEGORY: Classification TARIFF NO.: 6102.10.0000; 6117.10.1000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue, Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s poncho and a woman’s capelet/shawl from China Dear Mr. Zelman: In your letter dated August 11, 2004, on behalf of IISLI, LLC, 16 Bleeker Street, Millburn, NJ 07041, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, style 41019057, is a woman’s sleeveless poncho that is pulled over the wearer’s head. It reaches to the waist and covers the shoulders and the elbows. The poncho is constructed from 100% cashmere, cable knit fabric and features a ribbed turtleneck and a ribbed bottom with sequins. You suggest that style 41019057 be classified in subheading 6114.10.0070. However, the garment is precluded from 6114, HTS, because it is an article of wearing apparel that reaches the waist. The submitted sample, style 4101803, is a woman’s sleeveless capelet/shawl that covers the shoulders and upper arms. It does not cover the elbows and does not reach the waist. The garment is constructed from 100% cashmere, knit fabric and features a rabbit fur neckline, a full front opening with sequins, two hook and eye closures, and a ribbed bottom. The applicable subheading for style 41019057, the poncho, will be 6102.10.0000, 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 wool or fine animal hair. The rate of duty will be 55.9 cents/kg + 16.4% ad valorem. The subheading for style 41018013, the capelet/shawl will be 6117.10.1000, which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of wool and fine animal hair. The rate of duty will be 9.6% ad valorem. Style 41019057, the poncho, falls within textile category designation 435. Style 41018013, the capelet, falls in category 459. Based upon international textile trade agreements category 435 from China is subject to quota and the requirement of a visa. Category 459, the capelet/shawl, from China is neither subject to quota nor visa requirements. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division