CLA-2-61:RR:NC:TA:359 L84720

Ms. Melba R. Dairo
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

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

Dear Ms. Dairo:

In your letter dated May 2, 2005, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style number 58408B, is a woman’s sleeveless poncho that is pulled over the wearer’s head and shoulders. It covers the elbows and reaches to the waist. The garment is constructed from 70% silk, 30% wool. The applicable subheading for the poncho will be 6102.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of other textile materials: containing 70% or more by weight of silk or silk waste. The rate of duty will be 0.9% ad valorem.

The poncho falls within textile category designation 735. 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division