The tariff classification of a woman’s knit poncho and a caplet from China

NY L81611 January 20, 2005 CLA-2-61:RR:NC:TA:359 L81611 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6117.10.2030 Ms. Tamara K. Bryant Accessory Design Group 3631 W. Davis, Suite A Dallas, TX 75211 RE: The tariff classification of a woman’s knit poncho and a caplet from China Dear Ms. Bryant: In your letter dated December 16, 2004, you requested a classification ruling. Your first sample, style JKO-7, is a woman’s knit caplet constructed from 100% acrylic knit fabric. The garment features a boat-neckline and is finished with knotted fringe. It does not cover the elbows. Your second sample, style JKO-15, is a woman’s knit poncho constructed from 100% acrylic knit fabric. The garment features a straight neckline and is finished with knotted fringe. It covers the elbows and extends beyond the waist. The applicable subheading for style JKO-7 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), 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 man-made fibers: other. The duty rate will be 11.3% ad valorem. The applicable subheading for style JKO-15 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. The duty rate will be 28.2% ad valorem. Style JKO-7 falls within textile category designation 659. Style JKO-15 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