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NY F81842

February 2, 2000

CLA-2-62:RR:NC:WA:357 F81842


TARIFF NO.: 6202.12.2050

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6th Floor
New York, N.Y. 10018

RE: The tariff classification of a woman's poncho from Hong Kong or China

Dear Ms. Cheung:

In your letter dated January 14, 2000, you requested a classification ruling.

The sample submitted, style number 89-39408, is a woman's square-shape poncho that is constructed of an outershell which is composed of a 60% cotton/40% nylon fabric. The poncho is fully lined with a woven 100% acetate fabric.

The poncho is a pullover that features an integral hood with a drawcord tightening and a partial opening at the neck that is secured by a zipper closure. The poncho has no armholes and hangs loosely from the shoulders and from the front and back panels in a triangular v-shape point to the bottom hem. The v-shape point on the front and back panels extends to the knee area. The garment has a kangaroo pocket with a zipper closure on the center portion of the chest area.

The garment is being returned to you as you have requested.

The applicable subheading for the poncho will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9.1 percent ad valorem.

The poncho falls within textile category designation 335. Based upon international textile trade agreements products of Hong Kong or China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 W. Raftery at 212-637-7076.


Robert B. Swierupski

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