K88207 K8 Ruling Active

The tariff classification of a woman’s knit poncho from Macau

Issued August 24, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

Your sample, style J5017356, is a woman’s poncho constructed from 80% cotton and 20% polyester knit fabric. The garment features a round neckline and a hemmed bottom. It covers the elbows and extends below the waist.

CBP rationale

The applicable subheading for style J5017356 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s.

Full text

NY K88207 August 24, 2004 CLA-2-61:RR:NC:TA:359 K88207 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Mary Kornowske Sweetface Fashion Company, LLC 1071 Avenue of the Americas, 5th Floor New York, NY 10018 RE: The tariff classification of a woman’s knit poncho from Macau Dear Ms. Kornowske: In your letter dated August 5, 2004, you requested a classification ruling on behalf of JLO by Jennifer Lopez. Your sample, style J5017356, is a woman’s poncho constructed from 80% cotton and 20% polyester knit fabric. The garment features a round neckline and a hemmed bottom. It covers the elbows and extends below the waist. The applicable subheading for style J5017356 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% ad valorem. Style J5017356 falls within textile category designation 335. Based upon international textile trade agreements this product from Macau is subject to quota and requires 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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