United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L85162 - NY L85203 > NY L85182

Previous Ruling Next Ruling
NY L85182

June 6, 2005

CLA-2-61:RR:NC:TA:359 L85182


TARIFF NO.: 6102.30.2010

Ms. Jean Gong
McNaughton Apparel Group, Inc.
498 Seventh Ave., 9FL
New York, NY 10018

RE: The tariff classification of a woman’s poncho from China

Dear Ms. Gong:

In your letter dated May 24, 2005, on behalf of Norton, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style BVQA7D, is a woman’s sleeveless poncho that is pulled over the wearer’s head, covers the elbows and reaches the waist. The garment is constructed from 75% nylon, 12% acrylic, 13% wool, patterned knit fabric. The garment features a round neckline, 5 non-functional buttons on the left side, and a fringed bottom.

Although you suggest that the garment is classified in item 6117.10.2030 Harmonized Tariff Schedule of the United States (HTS), we note that classification is precluded from heading 6117 HTS, because this garment covers the elbows and reaches the waist.

The applicable subheading for the poncho will be 6110.30.2010, HTS, which provides for women’s overcoatscapesand similar articles, knitted, other than those of heading 6104: of man-made fiber: other: other: women’s. The rate of duty will be 28.2% ad valorem.

The poncho falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Camille R. Ferraro at 646-733-3049.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: