The tariff classification of a woman’s knit poncho from Hong Kong

NY L81084 December 20, 2004 CLA-2-61:RR:NC:TA:359 L81084 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Linnea Bucher Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a woman’s knit poncho from Hong Kong Dear Ms. Bucher: In your letter dated November 24, 2004, you requested a classification ruling on behalf of Esprit Macao Commercial Offshore. Your sample, style LQ3860, is a woman’s poncho constructed from 85% rayon, 15% nylon knit fabric. The garment features a boat-style neckline and is finished with knotted fringe. It covers the elbows and extends to the below the waist. The applicable subheading for style LQ3860 will be 6110.30.2010, 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 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem. Style LQ3860 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