N244705 N2 Ruling Active

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

Issued August 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0010

Headings: 6102

Product description

As requested, your sample is being returned to you. The submitted sample, style 00S94R-0SABX-G-SERPENTHA, is a woman’s “Diesel” label sleeveless poncho constructed from 100% cotton knitted fabric. The garment is pulled over the wearer’s head and shoulders. It covers the elbows and extends to below the waist at the front and back. The poncho features a full front opening with a zipper closure, a self-fabric hood, two front patch pockets, side slit openings for the arms with a button closure, and a hemmed garment bottom.

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 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

N244705 August 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit poncho from Bulgaria. Dear Ms. Orzol: In your letter dated July 31, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00S94R-0SABX-G-SERPENTHA, is a woman’s “Diesel” label sleeveless poncho constructed from 100% cotton knitted fabric. The garment is pulled over the wearer’s head and shoulders. It covers the elbows and extends to below the waist at the front and back. The poncho features a full front opening with a zipper closure, a self-fabric hood, two front patch pockets, side slit openings for the arms with a button closure, and a hemmed garment bottom. The applicable subheading for the poncho 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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