N243541 N2 Ruling Active

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

Issued July 15, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, style 133O3304300-DT, is a woman’s sleeveless rectangular shaped poncho constructed from 100% acrylic jersey knitted 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 v-shaped front neckline. The garment bottom is finished with self-fabric fringe.

CBP rationale

The applicable subheading for style 133O3304300-DT 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

N243541 July 15, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Jeff Cross All-Pack Express 2720 Airport Drive Columbus, OH 43219 RE: The tariff classification of a woman’s knit poncho from China. Dear Mr. Cross: In your letter dated June 26, 2013 you requested a classification ruling on behalf of Top Value. As requested, your sample is being returned to you. The submitted sample, style 133O3304300-DT, is a woman’s sleeveless rectangular shaped poncho constructed from 100% acrylic jersey knitted 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 v-shaped front neckline. The garment bottom is finished with self-fabric fringe. The applicable subheading for style 133O3304300-DT 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 John Lombardi at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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