CLA-2-61:OT:RR:NC:N3:357
Mr. David Andrews
Jill Acquistion, LLC
4 Batterymarch Park
Suite 400
Quincy, MA 02169
RE: The tariff classification of a woman’s poncho from China
Dear Mr. Andrews:
In your letter dated October 18, 2016, you requested a tariff classification ruling. Your sample will be returned as requested.
Style PWS093971 is a woman’s poncho constructed from 55% linen 45% viscose knit fabric. The sleeveless, pullover style garment drapes over the shoulders, covers the elbows and extends to the waist.
In your letter, you suggest the garment is classified under 6117.10.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing or accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Other, Other. We disagree. Garments classified under this subheading are worn across the shoulders. The submitted garment exceeds the length consistently associated with garments classified under heading 6117, HTSUS.
The applicable subheading for Style PWS093971 will be 6102.90.9030, 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 other textile materials: Other: Other. The rate of duty will be 5.7 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 the World Wide Web at https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division