The tariff classification of a woman’s poncho from China

NY K86019 May 18, 2004 CLA-2-61:RR:NC:TA:359 K86019 CATEGORY: Classification TARIFF NO.: 6102.90.9030 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s poncho from China Dear Ms. Dairo: In your letter dated May 6, 2004, you requested a tariff classification ruling. The submitted sample, style 48428, is a woman’s sleeveless triangular poncho that is constructed from 56% silk, 30% nylon, 14% cotton, knit fabric. The poncho features a V-neckline and is pulled over the wearer’s head covering the elbows. The front of the garment extends below the waist. The back of the garment extends to the waist. Your sample is being returned as requested. The applicable subheading for the poncho will be 6102.90.9030, 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 other textile materials: other: other. The rate of duty will be 5.7% ad valorem. The poncho falls within textile category designation 835. Based upon international textile trade agreements products of China are neither subject to quota nor 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.cbp.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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division