The tariff classification of a woman’s poncho and a girl’s poncho from Philippines

NY L85022 June 1, 2005 CLA-2-61:RR:NC:TA:359 L85022 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6102.30.2020 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue, Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s poncho and a girl’s poncho from Philippines Dear Mr. Zelman: In your letter dated May 16, 2004, on behalf of Fownes Bros. & Co., Inc., 16 East 34th Street, New York, NY 10016, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted a woman’s poncho (style 30309) and a girl’s poncho (30308). The garments are reversible and identical in construction. They are pulled over the wearer’s head, cover the elbows and the shoulders, and reach the waist. The garments are constructed from 100% acrylic, knit pile fabric on one side and 100% polyester on the other side. They feature round necklines and 2 slits at the bottom in the front. The applicable subheading for style 30309, the woman’s poncho, will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats…capes…and similar articles, knitted, other than those of heading 6104: 0f man-made fibers: other: women’s. The rate of duty will be 28.2% ad valorem. The HTS subheading for style 30308, the girl’s poncho, will be 6102.30.2020, which provides for women’s or girls’ overcoats…capes…and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: girls’. The rate of duty will be 28.2% ad valorem. Each poncho 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