The tariff classification of a woman’s poncho from China

N282251 January 31, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Sheldon Stone ETA Import & Export, Ltd. 1 Cross Island Plaza Suite 304 Jamaica, NY 11422 RE: The tariff classification of a woman’s poncho from China Dear Mr. Stone: In your undated letter received in this office on January 4, 2017, you requested a tariff classification ruling. Your sample will be returned. Style 55439,8228233 is a woman’s hip length poncho. The shoulder area is constructed from 90% nylon and 10% spandex knit fabric. The balance of the garment is constructed from 100% acrylic knit fabric. The garment is pulled over the wearer’s head and shoulders, covers the elbows, and reaches the waist. The garment features a round neckline. The sides are open other than a button closure which may simulate a sleeve. The acrylic knit fabric component imparts the essential character of the garment. The applicable subheading for style 55439,8228233 will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division