The tariff classification of a woman’s poncho from Hong Kong

NY F87197 July 20, 2000 CLA-2-61:RR:NC:TA:359 F87197 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Nelly Au Sadimara Knitwear, Inc. 512 7th Ave., 27th Floor New York, NY 10018 RE: The tariff classification of a woman’s poncho from Hong Kong Dear Ms. Au: In your letter dated May 11, 2000 you requested a tariff classification ruling. You submitted style P1077, a woman’s sleeveless retangular shaped poncho that is pulled over the wearer’s head. The garment is constructed from 78% acrylic, 22% cotton, knit fabric. The poncho features a ribbed cowl neck collar, and a hemmed bottom. The garment is tacked on the bottom of each side for a distance of about one inch. The poncho is oversized and it extends from the wearer’s neck and shoulders to the lower half of her hips. 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 carcoats…capes…and similar articles, knitted, 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 Hong Kong 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