The tariff classification of a woman’s poncho from China

NY L80768 December 8, 2004 CLA-2-61:RR:NC:TA:359 L80768 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Stephen M. Zelman Stephen M. Zelman & Associates Attorneys at Law 888 Seventh Avenue, Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s poncho from China Dear Mr. Zelman: In your letter dated November 12, 2004, you requested a classification ruling on behalf of Fownes Brothers & Co., New York, NY. As requested, your sample is being returned to you. Your sample, style 1008, is a woman’s poncho constructed from 95% acrylic, 5% polyester knit fabric. The garment features a round neckline and is finished with fringe. It covers the elbows and extends past the waist. The applicable subheading for style 1008 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers 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. Style 1008 falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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