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N161499 N1 Ruling Active

The tariff classification of a costume cape from China.

Issued April 27, 2011 by U.S. Customs and Border Protection.

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N1 N161499 (April 27, 2011)

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The sample will be returned to you. Item 847550 Black Cape is made of 100 percent polyester knit sheer fabric decorated with PET material that resembles sequins. The garment has a large collar and a full front opening with a tie at the neck.

CBP rationale

The applicable subheading for the costume cape, Item 847550 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.

Full text

N161499 April 27, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Aaron Cullen Barthco Div. of OHL 2200 Broening Hwy Suite 200 Baltimore, MD 21224 RE: The tariff classification of a costume cape from China. Dear Mr. Cullen: In your letter dated April 15, 2011, on behalf of CVS/Caremark, you requested a tariff classification ruling. The sample will be returned to you. Item 847550 Black Cape is made of 100 percent polyester knit sheer fabric decorated with PET material that resembles sequins. The garment has a large collar and a full front opening with a tie at the neck. The applicable subheading for the costume cape, Item 847550 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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