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NY F84668

July 5, 2000

CLA-2-61:RR:NC:3:353 F84668


TARIFF NO.: 6117.10.1000

Ms. Jennifer Barnett
Kuehne & Nagel
4423 Professional Parkway
Groveport, OH 43125

RE: The tariff classification of a poncho-like garment from China.

Dear Ms. Barnett:

In your letter dated March 23 2000,on behalf of Atrium Buying Corporation, you requested a classification ruling. We apologize for the delay in our response. The item is similar to an article whose classification was recently resolved by Customs Headquarters

The submitted sample, called a Style EX59 Women’s Pull Over Garment, is constructed of knit 100% wool fabric. The Pull Over Garment is made up of two crocheted panels, leaving an opening at the top and bottom to form the poncho-like garment. The item resembles a semi-circle when laying flat. It is sleeveless, has a seven inch front opening at the top with decorative “ties,” and 1 inch tassels at the bottom. The item covers the neck, extends across the shoulders, and reaches approximately to the mid-abdomen area. At the sides, it extends approximately to the elbows. The item would be worn over another garment.

The Explanatory Notes (EN) to heading 6117, HTSUSA, state that “the heading covers, inter alia, shawls, scarves, mufflers, mantillas, veils, and the like.” (emphasis added). The EN to heading 6214, HTSUSA, states in relevant part:

Shawls. These are usually square, triangular or circular, and large enough to cover the head and shoulders.

The Style EX59 Women’s Pull Over Garment resembles a pullover poncho in appearance, shawl in length and affords elemental protection to the wearer. The item will be classified as a clothing accessory.

The applicable subheading for the Style EX59 Women’s Pull Over Garment will be 6117.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of wool or fine animal hair.” The duty rate will be 9.8 percent ad valorem.

Style EX59 Women’s Pull Over Garment falls within textile category designation 459. Based upon international textile trade agreements products of China are subject to quota 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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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