N067841 N0 Ruling Active

The tariff classification of a woman’s cape from China.

Issued July 17, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned. The submitted sample, style AR1, is a woman’s sleeveless ruana-style cape that is constructed from 100% acrylic knit fabric. The garment covers the shoulders and the arms and extends below the waist at the back and the sides. The front of the garment extends below the knees. The cape features a full front opening with no means of closure and a gathered ribbed edge finish around the entire garment.

CBP rationale

The applicable subheading for the cape will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s capes, knitted, other than those of heading 6104: of man-made fibers: other: other: women’s.

Full text

N067841 July 17, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Sophia Spoltore Milgram Freight Services Limited 407 McGill Street, Suite 500 Montreal (Quebec) Canada H2Y 2G7 RE: The tariff classification of a woman’s cape from China. Dear Ms. Spoltore: In your letter dated June 29, 2009, on behalf of Emanuel Geraldo Accessories Inc., 160 Rue Port Royal, Montreal, Qc, H3L 3N1, Canada, you requested a classification ruling. Your sample is being returned. The submitted sample, style AR1, is a woman’s sleeveless ruana-style cape that is constructed from 100% acrylic knit fabric. The garment covers the shoulders and the arms and extends below the waist at the back and the sides. The front of the garment extends below the knees. The cape features a full front opening with no means of closure and a gathered ribbed edge finish around the entire garment. The applicable subheading for the cape will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s capes, knitted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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