CLA-2-61:OT:RR:NC:N3:357

Ms. Maureen Metzinger
Lord and Taylor LLC
424 5th Avenue
New York, NY 10018

RE: The tariff classification of women’s poncho from China

Dear Ms. Metzinger:

In your letter dated April 21, 2015, you requested a tariff classification ruling. Your sample will be returned.

Style SKS1036 is a women’s sleeveless poncho constructed from 100% cashmere knit fabric. The pullover style garment covers the elbows and reaches the waist.

The applicable subheading for style SKS1036 will be 6102.10.0000, 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 wool or fine animal hair. The rate of duty will be $0.559 per kg + 16.4 percent 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 Natalie Hanson via email at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division