The tariff classification of a woman’s poncho from Taiwan

NY F82470 February 24, 2000 CLA-2-61:RR:NC:TA:359 F82470 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of a woman’s poncho from Taiwan Dear Ms. Hubbard: In your letter dated January 25, 2000 you requested a tariff classification ruling. The submitted sample, style number CW-1621, is a woman’s poncho constructed from 100% acrylic, crocheted fabric. The garment is sleeveless and is pulled over the wearer’s head and extends to the chest area. The garment features a stand-up collar. Your sample is being returned as requested. The applicable subheading for the poncho will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, crocheted, other than those of heading 6104: of manmade fibers: other: other. The duty rate will be 28.9% ad valorem. The poncho falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan are 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.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. 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