The tariff classification of a woman's cape from Korea

NY F81687 January 31, 2000 CLA-2-62:RR:NC:WA:357 F81687 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Graciela DeAlcon Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a woman's cape from Korea Dear Ms. DeAlcon: In your letter dated December 30, 1999, you requested a classification ruling. The sample submitted, style number WS 055413, "Shawl Wrap-Cape", is a woman's cape which is constructed of a shell composed of a woven brushed twill weave 100% acrylic fabric. The garment is trimmed with a fringe on the bottom edges of the front and back panels. The cape is of a rectangular shape. The cape measures approximately 84 inches in length excluding the fringe and 54 inches in width. The cape has a narrow U-shape cutout on one end of the garment that extends approximately 40 inches in length into the center of the fabric. The U-shape cutout allows the cape to be worn around the neck and draped over the shoulders forming two front panels with a full front opening. The sample is being returned to you as you have requested. The applicable subheading for the cape will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. The duty rate will be 28.4 percent ad valorem. The cape falls within textile category designation 635. Based upon international textile trade agreements products of Korea are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division