CLA-2-61:RR:NC:TA:359 L85182
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 overcoats…capes…and 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division