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L81599 L8 Ruling Active

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

Issued January 18, 2005 by U.S. Customs and Border Protection.

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L8 L81599 (January 18, 2005)

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

As requested, your sample is being returned to you. Your sample, style P1968, is a woman’s poncho constructed from 100% polyester knit fabric. It covers the elbows and extends to below the waist. The poncho features a straight neckline finished with woven capping. It also features a 16”X12” woven patch pocket with a strap on the inside of the garment that serves as a container for the garment to be stored and carried.

CBP rationale

The applicable subheading for style P1968 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s.

Full text

NY L81599 January 18, 2005 CLA-2-61:RR:NC:TA:359 L81599 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit poncho from China Dear Ms. Stubblefield: In your letter dated December 16, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style P1968, is a woman’s poncho constructed from 100% polyester knit fabric. It covers the elbows and extends to below the waist. The poncho features a straight neckline finished with woven capping. It also features a 16”X12” woven patch pocket with a strap on the inside of the garment that serves as a container for the garment to be stored and carried. The applicable subheading for style P1968 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem. Style P1968 falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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