CLA-2-61:RR:NC:TA:358 K83729
Christine Lam
L’Koral Industries
5175 Soto Street
Vernon, CA 90058
RE: The tariff classification of a poncho for girls’ wear from China
Dear Ms. Lam:
In your letter dated March 5, 2004 you requested a classification ruling.
Submitted style 3198, manufactured from knitted fabric of 55% ramie/15% acrylic/15% wool/15% nylon, is a v-necked, unshaped, pullover garment, not as long at the back as at the fringed front, submitted as one-size-fits-all girls 7-14.
The applicable subheading for this style will be 6102.90.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…capes…and similar articles, knitted or crocheted, other than those of heading 6104, of other textile materials, other, other. The duty rate will be 5.7 percent ad valorem.
The poncho falls within textile category designation 835. Based upon international textile trade agreements this product of China is not presently subject to quota nor 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division