The tariff classification of women's capes from Taiwan

PD C84084 February 19, 1998 CLA-2-61:LA:S:T:1:2:I23 C84084 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Melba Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of women's capes from Taiwan Dear Ms. Dairo: In your letter dated February 3, 1998, you requested a tariff classification ruling. The submitted samples, styles 123 and 124, are constructed from 100% knit polyester fleece fabric. Both styles extend from the shoulders to the knee area. Style 123 features a collar, a full frontal opening with a two-button closure just below the collar, shoulder seams, unstructured armholes, open sides and is hemmed all around. Style 124 is constructed from a continuous piece of rectangular fabric. It has a slit running from one end to the midpoint of the fabric creating a opening so the garment can be draped around the neck and shoulders. The edges are hemmed all around. Your samples will be returned as requested. The applicable subheading for the capes will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' overcoats...other than those of heading 6104: of man-made fibers: other: other; women's. The rate of duty will be 29.3% ad valorem. The capes fall within textile category designation 635. As products of Taiwan, these garments are subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach