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L86340 L8 Ruling Active

The tariff classification of a woman’s poncho from China

Issued August 2, 2005 by U.S. Customs and Border Protection.

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L8 L86340 (August 2, 2005)

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned as requested. The submitted sample, style 61063020, is a woman’s pullover style sleeveless poncho. It covers the elbows and reaches below the waist. The garment is constructed from 100% rayon, openwork knit fabric with sequins. It features a round neckline and a ribbed bottom edge.

CBP rationale

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 fiber: other: other: women’s.

Full text

NY L86340 August 2, 2005 CLA-2-61:RR:NC:TA:359 L86340 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s poncho from China Dear Ms. Riggs: In your letter dated July 18, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style 61063020, is a woman’s pullover style sleeveless poncho. It covers the elbows and reaches below the waist. The garment is constructed from 100% rayon, openwork knit fabric with sequins. It features a round neckline and a ribbed bottom edge. 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 fiber: other: other: women’s. The rate of duty will be 28.2% ad valorem. The poncho 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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