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K81416 K8 Ruling Active

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

Issued December 22, 2003 by U.S. Customs and Border Protection.

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K8 K81416 (December 22, 2003)

Tariff classification

HTS codes: 6102.90.9030

Headings: 6102

Product description

As requested, your sample is being returned to you. Your sample, style 37J77, is a woman’s poncho constructed from 77% linen, 23% cotton knit fabric. The garment features a round neckline and a tie closure at the waist. It covers the elbows and extends to the below the waist.

CBP rationale

The applicable subheading for the poncho will be 6102.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes….

Full text

NY K81416 December 22, 2003 CLA-2-61:RR:NC:TA:359 K81416 CATEGORY: Classification TARIFF NO.: 6102.90.9030 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, New York 10004 RE: The tariff classification of a woman’s knit poncho from Hong Kong Dear Ms. Shira: In your letter dated November 20, 2003, you requested a classification ruling on behalf of Polo Ralph Lauren, Lyndhurst, New Jersey. As requested, your sample is being returned to you. Your sample, style 37J77, is a woman’s poncho constructed from 77% linen, 23% cotton knit fabric. The garment features a round neckline and a tie closure at the waist. It covers the elbows and extends to the below the waist. The applicable subheading for the poncho will be 6102.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes….and similar articles, knitted or crocheted, other than those of heading 6104: of other textile materials: other: other. The duty rate will be 5.7% ad valorem. The duty rate for 2004 will be 5.7% ad valorem. The poncho falls within textile category designation 835. Based upon international textile trade agreements this product from Hong Kong is 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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