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

NY L82371 March 4, 2005 CLA-2-61:RR:NC:TA:359 L82371 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Susan Shibish Weekenders International 29 East Wilmont Street Richmond Hill, ON, Canada L4B 1A3 RE: The tariff classification of a woman’s knit poncho from Canada Dear Ms. Shibish: In your letter dated February 4, 2005, you requested a classification ruling. Your sample, style 935, is a woman’s poncho constructed from 50% polyester, 50% cotton knit fabric. It covers the elbows and extends to below the waist. The poncho features a turtleneck and a hemmed bottom. The applicable subheading for style 935 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. We note that the fiber content of style 935 is a 50/50 blend. Section XI, Note (2)A, HTS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% polyester, 50% cotton, the garment will be classified under the provision that occurs last – that is, man-made fibers. Garments that are claimed to be constructed from a 50/50 blend are subject, upon importation, to laboratory analysis by U.S. Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. 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