The tariff classification of a women’s poncho from Ireland

NY L80774 December 15, 2004 CLA-2-62:RR:NC:TA:357 L80774 CATEGORY: Classification TARIFF NO.: 6202.11.0010 Ms. Patti Cordo American Cargo Express, Inc. 435 Division St. Elizabeth, NJ 07201 RE: The tariff classification of a women’s poncho from Ireland Dear Ms. Cordo: In your letter dated November 12, 2004, on behalf of Boyne Valley Weavers Ltd., Louth, Ireland, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested. The item in question, style BJWPW, is a poncho approximately 44”square, including fringe. It has a neck opening in the center secured by a fabric toggle. It is made from a 50% wool/40% acrylic/10% alpaca woven fabric. The garment, which is not sized, covers the entire torso and extends below the elbows on a size medium model form. The applicable subheading for the poncho will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of wool or fine animal hair. The rate of duty will be 41 cents/kilo plus 16.3 percent ad valorem. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division