N117357 N1 Ruling Active

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

Issued August 19, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

We are retaining the provided sample for our files. The submitted sample, Style 75600, is a women’s sleeveless cape that is constructed from 100% polyester knit fabric that is napped on both the inside and outside surfaces. The garment is free-hanging from the shoulders extending below the waist area at the garment front and to the wrist area at the sides. Style 75600 is worn over other garments for warmth and protection from the weather. The garment features a full front opening with a one button closure, a shawl collar, and two front patch pockets. All edges of the garment are finished with overlock stitching. You have indicated that the garment will also be available in different colors and sizes under style numbers 75601 through 75605.

CBP rationale

The applicable subheading for all styles 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

N117357 August 19, 2010 CLA-2-61:OT:RR:NC:TAB: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 women’s cape from China. Dear Ms. Pendris: In your letter dated July 21, 2010, you requested a tariff classification ruling. We are retaining the provided sample for our files. The submitted sample, Style 75600, is a women’s sleeveless cape that is constructed from 100% polyester knit fabric that is napped on both the inside and outside surfaces. The garment is free-hanging from the shoulders extending below the waist area at the garment front and to the wrist area at the sides. Style 75600 is worn over other garments for warmth and protection from the weather. The garment features a full front opening with a one button closure, a shawl collar, and two front patch pockets. All edges of the garment are finished with overlock stitching. You have indicated that the garment will also be available in different colors and sizes under style numbers 75601 through 75605. The applicable subheading for all styles 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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