The tariff classification of a poncho for girls’ wear from China

NY L80431 November 8, 2004 CLA-2-61:RR:NC:TA:358 L80431 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Rico Law BEPC Limited 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a poncho for girls’ wear from China Dear Mr. Law: In your letter dated October 29, 2004 you requested a classification ruling. Submitted style 17600-G5, manufactured form jersey fabric of 100% cotton, is a hooded, sleeveless, pullover garment, the square-shaped body of which is sewn together so as to appear pointed when worn and so as to extend to the waist at the back and at the front and to the elbows at the sides. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…capes, cloaks…and similar articles, knitted…, other than those of heading 6104, of cotton, girls’. The duty rate will be 15.9 percent ad valorem. The poncho falls within textile category designation 335. Based upon international textile trade agreements products of China may be 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 Textile Status Report for Absolute Quotas, which is available at our 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division