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N112097 N1 Ruling Active

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

Issued July 9, 2010 by U.S. Customs and Border Protection.

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N1 N112097 (July 9, 2010)

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned to you. Style 75702 is a woman’s sleeveless cape that is worn over the wearer’s shoulders and arms for warmth. The garment is constructed from 100% polyester knit fabric that is napped on both the inside and outside surfaces. The garment features a full front opening with three button closures, a hood, and a hemmed bottom. The garment is free-hanging from the shoulders extending to the wrist area at the sides and to the knee area at the garment front and back. You have indicated that the garment will also be available in different colors under style numbers 75700, 75701, and 75703.

CBP rationale

The applicable subheading for style 75702 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Full text

N112097 July 9, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Janet Pendris Hampton Direct Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a woman’s cape from China. Dear Ms. Pendris: In your letter dated June 21, 2010, you requested a classification ruling. Your sample is being returned to you. Style 75702 is a woman’s sleeveless cape that is worn over the wearer’s shoulders and arms for warmth. The garment is constructed from 100% polyester knit fabric that is napped on both the inside and outside surfaces. The garment features a full front opening with three button closures, a hood, and a hemmed bottom. The garment is free-hanging from the shoulders extending to the wrist area at the sides and to the knee area at the garment front and back. You have indicated that the garment will also be available in different colors under style numbers 75700, 75701, and 75703. The applicable subheading for style 75702 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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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