F80059 F8 Ruling Active

The tariff classification of a woman’s poncho from Nepal

Issued January 13, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.10.0000

Headings: 6102

Product description

You submitted style number 0350, a woman’s poncho that is constructed from 100% wool, knit fabric. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment is pulled over the wearer’s head and features a fringed bottom.

CBP rationale

The applicable subheading for the poncho will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair.

Full text

NY F80059 January 13, 2000 CLA-2-61:RR:NC:TA:359 F80059 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s poncho from Nepal Dear Ms. Weinberg: In your letter dated November 24, 1999, on behalf of American Eagle Outfitters, Inc., you requested a tariff classification ruling. You submitted style number 0350, a woman’s poncho that is constructed from 100% wool, knit fabric. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment is pulled over the wearer’s head and features a fringed bottom. The applicable subheading for the poncho will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 60.9 cents/kg + 17.8% ad valorem. The poncho falls within textile category designation 435. Based upon international textile trade agreements products of Nepal are not subject to quota or the requirement of a visa. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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