CLA-2-61:OT:RR:NC:N3:357
Ms. Linda Diamant
Ann Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of a garment from China
Dear Ms. Diamant:
In your letter dated June 3, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The submitted sample, Style 410973, is a ladies’ rectangle shaped poncho. The garment is constructed 55% cotton, 25% viscose rayon, 15% nylon, 5% wool knit fabric. The poncho pulls over the wear’s head and features a round neckline and a rib knit garment bottom. It covers the shoulders, the elbows and it reaches below the waist.
The applicable subheading for Style 410973 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty 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 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division