CLA-2-61:RR:NC:3:353 F84112
Ms. Karen Wilder
Esprit de Corp.
900 Minnesota St.
San Francisco, CA 94107
RE: The tariff classification of poncho-like garments from China.
Dear Ms. Wilder:
In your letter dated March 6, 2000, you requested a classification ruling. We apologize for the delay in our response. The items are similar to an article whose classification was recently resolved by Customs Headquarters. The samples submitted with the ruling request will be returned to you..
The submitted samples are Style Numbers 5325041 and 5325045.
Style Number 5325041, described as a “cropped poncho,” is constructed of 70% wool, 20% angora rabbit hair and 10% nylon knit fabric. The style comes in sizes S, M and L. The garment is made up of six hand-crocheted panels that are stitched together, 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, and extends from the shoulders, covering to the chest area. At the sides, it extends approximately midway down the upper arm.
You have also described Style Number 5325045 as a “cropped poncho,” of crocheted 70% wool, 20% angora rabbit hair and 10% nylon knit fabric. The garment is made up of two hand-crocheted panels that are stitched together at the sides, leaving an opening at the top and bottom to form the poncho-like garment. The garment extends from the shoulders, covering the chest, but does not reach the waist of the wearer. At the sides, it extends approximately to the elbows.
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.
Style 5325041 resembles a pullover poncho in appearance, a 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 Number 5325041 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.
The applicable subheading for the Style Number 5325045 will be 6114.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of wool or fine animal hair: Other: Women's or girls'.” The duty rate will be 14 percent ad valorem.
Style Numbers 5325041 and 5325045 fall 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division