CLA-2-61:RR:NC:TA:359 K85226
Mr. Salvatore LoBello
T.H. Weiss, Inc.
2 Johnson Road
Lawrence, New York 11559
RE: The tariff classification of two women’s ponchos from Hong Kong
Dear Mr. LoBello:
In your letter dated May 7, 2004, on behalf of Elizabeth Gillet, Inc., 237 West 35th Street , New York, NY 10001, you requested a tariff classification ruling.
You submitted two samples of women’s ponchos. Style ALLEGRA SK0403-12 is a woman’s sleeveless triangular poncho that is constructed from 50% wool, 50% acrylic, purl knit fabric. The garment is pulled over the wearer’s head. It covers the elbows and reaches below the waist. The poncho features a round neckline.
Style TRINA SK0403-5 is a woman’s sleeveless triangular poncho that is constructed from 50% mohair, 30% nylon, 20% acrylic, openwork crocheted fabric. The garment is pulled over the wearer’s head. It covers the elbows and reaches below the waist. The poncho features a round neckline with a tie closure and a bottom that has a scallop finish.
Your samples are being returned as requested.
The applicable subheading for each poncho will be 6102.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted or crocheted other than those of heading 6104: of man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair. The rate of duty will be 64.4 cents/kg + 18.8% ad valorem.
Due to the fact that each style is to be constructed of a 50/50 blend of fibers, they are classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). These styles will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.
Each of the ponchos falls within textile category designation 435. Based upon international textile trade agreements products of Hong Kong 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.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 Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division