The tariff classification of girls’ knit capes from Indonesia

PD G85852 February 9, 2001 CLA-2-61LA:S:T:1:2:G04 G85852 CATEGORY: Classification TARIFF NO.: 6102.20.0020; 6102.30.2020 Ms. Evelyn P. Milling Kmart Corporation 3100 West Big Beaver Road Troy, Mi 48084-3163 RE: The tariff classification of girls’ knit capes from Indonesia Dear Ms. Milling: In your letter dated January 23, 2001, you requested a tariff classification ruling. Style 3261(combo 1), is a girl’s cape constructed from 100% cotton crocheted fabric and has fewer than nine stitches per two centimeters when counted in the horizontal direction. The garment hangs freely from the shoulder and extends below the waist. The cape features a round neckline with a tie closure and fringe at the bottom. The garment will be imported in girls’ sizes 2T to 5T. Style 3261(combo 2), is a girl’s cape constructed from 70% acrylic, 30% nylon knit fabric and has fewer than nine stitches per two centimeters when counted in the horizontal direction. The garment hangs freely from the shoulder and extends below the waist. The cape features a round neckline with a single button closure and fringe at the bottom. The garment will be imported in girls’ sizes 2T to 5T. Your samples will be returned as requested. The applicable subheading for the cotton cape, style 3261(combo 1), will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: girls’. The rate of duty will be 16.2% ad valorem. The applicable subheading for the man-made fiber cape, style 3261(combo 2), will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), 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: other: girls’. The rate of duty will be 28.7% ad valorem. The cotton cape falls within textile category designation 335 and the man-made fiber cape falls within textile category designation 635. As products of Indonesia, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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 this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport