CLA-2-61:OT:RR:NC:N3:357
Ms. Marta Portillo
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a woman’s poncho from China
Dear Ms. Portillo:
In your letter dated October 27, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 40043 is a woman’s sleeveless poncho constructed from a 100% cashmere knit fabric. The garment is pulled over the wearer’s head and shoulders, covers the elbows, and reaches the waist.
The applicable subheading for the style 40043 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 hair. The rate of duty will be $0.559 per kg plus 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