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

NY K88501 August 24, 2004 CLA-2-61:RR:NC:TA:359 K88501 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Betty Coats Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a woman’s poncho from Hong Kong Dear Ms. Coats: In your letter dated August 9, 2004, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 86317, is a woman’s 70% rayon, 30% cotton, knit, sleeveless poncho that is pulled over the wearer’s head. It reaches below the waist in the front and to the waist in the back. The garment covers the shoulders and the elbows and features a V-neckline and fringe edges in the front. 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, knitted, other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty will be 28.2% 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.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division