The tariff classification of a woman’s garment from China
Issued August 22, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6102.30.2010
Headings: 6102
Product description
The submitted sample is being returned as per your request. Style P2301 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 faux suede 100% polyester knitted fabric. The curved garment bottom is finished with self-fabric fringe. The poncho features a rounded neckline.
CBP rationale
The applicable subheading for the garment 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
N230134 August 22, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Mark Rave Ariat International, Inc. 3242 Whipple Road Union City, CA 94587 RE: The tariff classification of a woman’s garment from China Dear Mr. Rave: In your letter dated August 8, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style P2301 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 faux suede 100% polyester knitted fabric. The curved garment bottom is finished with self-fabric fringe. The poncho features a rounded neckline. The applicable subheading for the garment 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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