CLA-2-61:OT:RR:NC:N3:359
Ms. Jennifer Liang
Margaret O’Leary Inc.
50 Dorman Avenue
San Francisco, CA 94124
RE: The tariff classification of a woman’s knit poncho from China.
Dear Ms. Liang:
In your letter dated May 26, 2011 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style HE2001, is a woman’s sleeveless rectangular shaped poncho constructed from 70% cotton and 30% wool knit fabric with colored yarns depicting a herringbone pattern. A 65% polyester and 35% rayon French terry fabric comprises the hood and a narrow overlay at the center of the front panel. The garment is pulled over the wearer’s head and shoulders and has a tie closure at the neckline. It covers the elbows and extends to below the waist. The poncho features a kangaroo pocket at the waist area, and a rib knit trimmed garment bottom.
In your ruling request, you recommended classification of the submitted garment under 6114.20.0060. It is noted that the garment has styling features common to garments of heading 6102. Therefore, the subject poncho is more specifically provided for under 6102.20.0010, HTSUS.
The applicable subheading for the poncho will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s . The duty rate will be 15.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division