The tariff classification of a woman’s poncho from Vietnam

N266771 August 5, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Jacquelyn Gray American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s poncho from Vietnam Dear Ms. Gray: In your letter dated July 13, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 4265 is a woman’s sleeveless poncho constructed from a 60% cotton and 40% polyester knit fabric. The garment is pulled over the wearer’s head and shoulders, covers the elbows, and reaches the waist. The garment features a stand up collar. The sides are open other than a snap closure which may simulate a sleeve. You requested classification of style 4265 under subheading 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS). However, the features and cut of style 4265 are similar to garments of heading 6102, HTSUS.Consequently, the applicable subheading for the style 4265 will be 6102.20.0010, 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 rate of duty will be 15.9 percent 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division