The tariff classification of a girl’s knit poncho from Korea

PD F82300 February 8, 2000 CLA-2-61:G35 F82300 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Mr. Kevin Maher C-Air CHB 153-66 Rockaway Boulevard Jamaica NY 11434 RE: The tariff classification of a girl’s knit poncho from Korea Dear Mr. Maher: In your letter dated January 26, 2000 you requested a tariff classification ruling on a girl’s turtleneck poncho on behalf of your client, The Children’s Place. The submitted sample, style # F360910, is a girl’s 90% acrylic, 10% wool knit poncho. The poncho has a rib knit turtleneck and is without a full or partial opening at the neck. The remainder of the garment is of plain knit construction with less than 9 stitches per 2 centimeters in the horizontal direction. The garment is without armholes, extends beyond the waist and is fringed at the bottom. The applicable subheading for the poncho is 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ overcoats, 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: Girls’. The rate of duty will be 28.9%. The poncho falls within textile category 635. Based upon international textile trade agreements, as a product of Korea, this poncho is subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The sample will be returned to you under separate cover. 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. Sincerely, David F. Greenleaf Port Director Dallas-Fort Worth, TX