The tariff classification of a woman’s knit poncho from China.
Issued October 22, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6102.10.0000
Headings: 6102
Product description
As requested, your sample is being returned to you. The submitted sample, style V6301, is a woman’s “Vertical Design” label sleeveless triangular-shaped poncho constructed from 100% cashmere rib knit fabric. The garment is pulled over the wearer’s head and shoulders. It covers the elbows and extends to below the waist. The poncho features a rounded front neckline, side slit openings for the arms with contrast color capping, and a rib knit garment bottom.
CBP rationale
The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal.
Full text
N234056 October 22, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Marian Clare UTC Overseas, Inc. 420 Doughty Blvd. Inwood, N.Y. 11096 RE: The tariff classification of a woman’s knit poncho from China. Dear Ms. Clare: In your letter dated September 28, 2012 you requested a classification ruling on behalf of Vertical Design. As requested, your sample is being returned to you. The submitted sample, style V6301, is a woman’s “Vertical Design” label sleeveless triangular-shaped poncho constructed from 100% cashmere rib knit fabric. The garment is pulled over the wearer’s head and shoulders. It covers the elbows and extends to below the waist. The poncho features a rounded front neckline, side slit openings for the arms with contrast color capping, and a rib knit garment bottom. The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal. The duty rate will be 55.9cents/kg+16.4% 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 at 646-733-3049. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division
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