N273201 N2 Ruling Active

The tariff classification of a poncho from China.

Issued February 26, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

The sample will be returned to you, as requested. The submitted sample, style AK100012, is a woman’s sleeveless poncho that covers the shoulders and the elbows. The garment is constructed from 100% acrylic knit fabric. The garment measures approximately 24 inches in length and 38 inches in width. The pullover-style garment extends from the neck and shoulders to below the waist in the front and back.

CBP rationale

The applicable subheading for style AK100012 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 .

Full text

N273201 February 26, 2016 CLA-2-61:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Martha Long GBG Accessories Group, LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a poncho from China. Dear Ms. Long: In your letter dated January 21, 2016, you requested a classification ruling. The sample will be returned to you, as requested. The submitted sample, style AK100012, is a woman’s sleeveless poncho that covers the shoulders and the elbows. The garment is constructed from 100% acrylic knit fabric. The garment measures approximately 24 inches in length and 38 inches in width. The pullover-style garment extends from the neck and shoulders to below the waist in the front and back. The applicable subheading for style AK100012 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. 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 Rosemarie Hayward at [email protected]. Sincerely, Deborah C. Marinucci Acting Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →