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NY N014962




August 21, 2007

CLA-2-61:RR:NC:N3:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Mr. John Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of a woman’s knit poncho and woven pouch from China.

Dear Mr. Ramirez:

In your letter dated July 23, 2007 you requested a classification ruling on behalf of your client Pacific Teaze, Inc. Your sample is being returned to you.

The submitted sample, style 92441, is comprised of a woman’s sleeveless circular shaped poncho and a drawstring pouch. The poncho is constructed from two layers of 100% polyester knit fabric that are bonded together and the drawstring pouch is constructed from 100% nylon woven fabric. The poncho is pulled over the wearer’s head. It covers the elbows and extends to below the waist. The poncho features a hood with a drawstring, a pocket with a zippered closure at the waist, and a hemmed bottom. Although you propose classification of the poncho in heading 6113, the plastic membrane between the two fabrics is not visible to the naked eye in the cross section, therefore, heading 6113 does not apply. As the two layers of fabrics are both knit, water resistance is not a classification consideration.

The woven nylon fabric drawstring pouch measures approximately sixteen inches in length and fourteen inches across when flat. It features a drawstring closure and a woven handle. The pouch is sold as a unit with the poncho. Pursuant to General Rule of Interpretation 3(b), the poncho and pouch constitute a composite good as that term is defined and applied in the HTSUS. General Rule of Interpretation 3(b) provides that composite goods shall be classified as if they consisted of the component which gives them their essential character. In this case, the poncho imparts the essential character.

The applicable subheading for the poncho and pouch will be 6102.30.2010, 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 man-made fibers: other: women’s. The duty rate will be 28.2% 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/.

The poncho and pouch fall within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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,

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