L83064 L8 Ruling Active

The tariff classification of a woman’s poncho from Italy

Issued April 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.10.0000

Headings: 6102

Product description

Your sample is being returned as requested. The submitted sample, style 87R98, is a woman’s sleeveless poncho that is pulled over the wearer’s head and shoulders. The garment is constructed from 97% cashmere, 2% nylon, 1% elastane, 1x1 rib knit fabric. The poncho covers the elbows and reaches the waist. It features a cowl collar.

CBP rationale

The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal hair.

Full text

NY L83064 April 4, 2005 CLA-2-61:RR:NC:TA:359 L83064 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s poncho from Italy Dear Ms. Shira: In your letter dated March 17, 2005, on behalf of Polo Ralph Lauren, 9 Polito Avenue, Lyndhurst, NJ, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style 87R98, is a woman’s sleeveless poncho that is pulled over the wearer’s head and shoulders. The garment is constructed from 97% cashmere, 2% nylon, 1% elastane, 1x1 rib knit fabric. The poncho covers the elbows and reaches the waist. It features a cowl collar. The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal hair. The rate of duty will be 55.9 cents/kg + 16.4% ad valorem. The poncho falls within textile category designation 435. 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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