The tariff classification of a woman’s knit cape from Macau

NY K86419 June 9, 2004 CLA-2-61:RR:NC:TA: 359 K86419 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a woman’s knit cape from Macau Dear Ms. Pitts: In your letter dated May 24, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style F41SW767, is a sleeveless cape that is worn over the shoulders. It covers the arms and reaches below the waist. It is constructed from 100% acrylic knit fabric. The cape features a round neckline, a five-button front closure and a bottom finished with knotted fringe. In your ruling request, you recommended classification of the submitted garment under HTS 6117.10.2030. However, the garment is more specifically provided for under the headings of 6102. The applicable subheading for the cape will be 6102.30.2010, 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: women’s. The duty rate will be 28.2% ad valorem. The cape falls within textile category designation 635. Based upon international textile trade agreements this product from Macau is subject to quota and requires 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division