L82775 L8 Ruling Active

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

Issued March 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

As requested, you sample is being returned. Your sample, style K062IA01815, is a woman’s poncho constructed from 100% acrylic knit fabric. It covers the elbows and extends to below the waist. The poncho features a V-shaped neckline and is finished with fringe.

CBP rationale

The applicable subheading for style K062IA01815 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 L82775 March 23, 2005 CLA-2-61:RR:NC:TA:359 L82775 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a woman’s knit poncho from Bangladesh Dear Mr. Crago: In your letter dated February 8, 2005, and received in our office on March 2, 2005, you requested a classification ruling. As requested, you sample is being returned. Your sample, style K062IA01815, is a woman’s poncho constructed from 100% acrylic knit fabric. It covers the elbows and extends to below the waist. The poncho features a V-shaped neckline and is finished with fringe. The applicable subheading for style K062IA01815 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 K062IA01815 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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