CLA-2-61:OT:RR:NC:N3:359
Ms. Veronica Tobar
Diesel USA, Inc.
220 West 19th Street
New York, N.Y. 10011
RE: The tariff classification of a woman’s knit poncho from Italy.
Dear Ms. Tobar:
In your letter dated February 23, 2011 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style FUJICO (Style # 00CNSF), is a woman’s “Diesel Female” label sleeveless triangular-shaped poncho constructed from 80% wool and 20% nylon reverse jersey knit fabric. The garment is pulled over the wearer’s head and shoulders. It covers the elbows and extends to below the waist at the sides and to the mid-thigh area at the front and back. The poncho features a high front neckline with a toggle button closure, a self-fabric hood, two front patch pockets, side slit openings for the arms with a button closure, and a 1x1 ribbed garment bottom.
The applicable subheading for the poncho will be 6102.10.0000, 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 wool or fine animal. The duty rate will be 55.9cents/kg+16.4% 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