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

N097119 April 2, 2010 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Yiu Ting Chow Amelotte International Corporation 213 West 35th Street, Suite 302 New York, NY 10001 RE: The tariff classification of a woman’s knit poncho from China. Dear Mr. Chow: In your letter dated March 9, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style MSSN0002, is a woman’s sleeveless rectangular shaped poncho constructed from 55% cotton and 45% acrylic novelty knit fabric. The garment is pulled over the wearer’s head and shoulders. It covers the elbows and extends to below the waist. The poncho features a rounded rib knit neckline and a rib knit garment bottom. The applicable subheading for the poncho will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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 cotton: Women’s . The duty rate will be 15.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division