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The tariff classification of a woman’s knit poncho from China.
Issued May 7, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N057565 (May 7, 2009)
Tariff classification
HTS codes: 6102.30.2010
Headings: 6102
Product description
As requested, your sample is being returned to you. The submitted sample, style 4271, is a woman’s piece constructed sleeveless poncho constructed from 100% acrylic novelty knitted fabric consisting of a front and rear panel, and two side panels. A self fabric scarf-like tie measuring approximately 24 inches long by 5-1/2 inches wide is sewn at the edges of the rear panel neckline and the top of the side panels. The garment is pulled over the wearer’s head. It covers the elbows and extends to below the waist. The poncho features a rounded front neckline, slits at either side of the bottom front panel for the arms, and a 2x2 rib knit garment bottom.
CBP rationale
The applicable subheading for the poncho will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, 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
N057565 May 7, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s knit poncho from China. Dear Mr. Ching: In your letter dated March 9, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 4271, is a woman’s piece constructed sleeveless poncho constructed from 100% acrylic novelty knitted fabric consisting of a front and rear panel, and two side panels. A self fabric scarf-like tie measuring approximately 24 inches long by 5-1/2 inches wide is sewn at the edges of the rear panel neckline and the top of the side panels. The garment is pulled over the wearer’s head. It covers the elbows and extends to below the waist. The poncho features a rounded front neckline, slits at either side of the bottom front panel for the arms, and a 2x2 rib knit garment bottom. The applicable subheading for the poncho will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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