N196584 N1 Ruling Active

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

Issued December 23, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, style 9759, is a woman’s “Karen Scott” label sleeveless cape constructed from 97% acrylic and 3% spandex knit fabric. The garment is free-hanging over the shoulders, and extends to below the elbows at the sides and below the waist area at the garment front and rear. The garment is worn over other garments for warmth and protection from the weather. The garment features a 2x2 rib knit large fold over collar and a full front opening with three toggle button closures. The sides are open with the exception of a snap closure that may simulate a sleeve. The sides may be worn opened or closed.

CBP rationale

The applicable subheading for item style 9759 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

N196584 December 23, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cape from Indonesia. Dear Mr. Victoria: In your letter dated December 8, 2011, you requested a classification ruling. Your sample is being returned to you. The submitted sample, style 9759, is a woman’s “Karen Scott” label sleeveless cape constructed from 97% acrylic and 3% spandex knit fabric. The garment is free-hanging over the shoulders, and extends to below the elbows at the sides and below the waist area at the garment front and rear. The garment is worn over other garments for warmth and protection from the weather. The garment features a 2x2 rib knit large fold over collar and a full front opening with three toggle button closures. The sides are open with the exception of a snap closure that may simulate a sleeve. The sides may be worn opened or closed. The applicable subheading for item style 9759 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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