The tariff classification of a women’s cape from China

N052757 March 13, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.11.0010 Ms. Melanie Caparimo DZ Trading 58 West 40th St. New York, NY 10018 RE: The tariff classification of a women’s cape from China Dear Ms. Caparimo: In your letter dated February 20, 2009, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style BB8148, is a women’s upper body garment made from a woven 100% cashmere brushed fabric. It is rectangular in shape, measuring approximately 57 inches by 50 inches, with a U-shaped opening in the center. The longer direction has a fringe at each end. The garment is worn over the shoulders either loosely hanging or with one end over the opposite shoulder. It covers the entire torso and extends below the elbow. This type item is commonly known as a ruana. You suggested classification of this garment in HTSUS heading 6214, as a shawl-like garment, and you cited a ruling in support of this classification. However, the present item differs from the subject of the ruling you cited in that this garment is suitable for wear as protection against cold weather, while the item in the cited ruling was specifically described as not heavy enough to be worn for protection against the elements. Therefore, that ruling does not govern classification of this article. Based on coverage and suitability for wear as protection against the elements, the applicable subheading for style BB8148 will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats of wool or fine animal hair. The rate of duty will be 41 cents/kg. plus 16.3 percent 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/. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division