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N061901 N0 Ruling Active

The tariff classification of a woman’s poncho from China.

Issued June 11, 2009 by U.S. Customs and Border Protection.

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N0 N061901 (June 11, 2009)

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

Your sample is being returned as requested. The submitted sample, style 4483, is a woman’s sleeveless poncho that is pulled over the wearer’s head and shoulders. It covers the elbows and reaches below the waist. The garment is constructed from 60% cotton, 40% acrylic knit fabric with crochet trim at the bottom of the garment. The poncho features a hood with pom pom tie chords and a V-neckline.

CBP rationale

The applicable subheading for the poncho will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of cotton: women’s.

Full text

N061901 June 11, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Jimmy Ching Dress Barn/Maurices, Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s poncho from China. Dear Mr. Ching: In your letter dated May 21, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 4483, is a woman’s sleeveless poncho that is pulled over the wearer’s head and shoulders. It covers the elbows and reaches below the waist. The garment is constructed from 60% cotton, 40% acrylic knit fabric with crochet trim at the bottom of the garment. The poncho features a hood with pom pom tie chords and a V-neckline. The applicable subheading for the poncho will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% 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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