N194136 N1 Ruling Active

The tariff classification of a woman’s garment from China

Issued December 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

The provided sample is being returned as per your request. Style 26103 is woman’s poncho-like garment constructed from 100% cotton crocheted fabric. The garment is pulled over the wearer’s head and hangs freely over the shoulders. The garment covers the elbows, extends to the upper thigh area at the garment front and back, and extends to below the waist at the sides. The poncho-like garment features a v-shaped front neckline. The sides of the garment are open except for a three inch horizontal stitch at the waist area on either side. The side bottom edges are curved and vented. An adjustable crocheted string belt is inserted into the upper waist area at either side of the garment.

CBP rationale

The applicable subheading for the garment will be 6102.20.0010, 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 cotton: Women’s .

Full text

N194136 December 13, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Lisa Bieda Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd. Wood Dale, IL 60191 RE: The tariff classification of a woman’s garment from China Dear Ms. Bieda: In your letter dated November 2, 2011, you requested a tariff classification ruling on behalf of Garnet Hill Inc. The provided sample is being returned as per your request. Style 26103 is woman’s poncho-like garment constructed from 100% cotton crocheted fabric. The garment is pulled over the wearer’s head and hangs freely over the shoulders. The garment covers the elbows, extends to the upper thigh area at the garment front and back, and extends to below the waist at the sides. The poncho-like garment features a v-shaped front neckline. The sides of the garment are open except for a three inch horizontal stitch at the waist area on either side. The side bottom edges are curved and vented. An adjustable crocheted string belt is inserted into the upper waist area at either side of the garment. The applicable subheading for the garment will be 6102.20.0010, 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 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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