N198096 N1 Ruling Active

The tariff classification of a capelet from Sri Lanka.

Issued January 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.10.2030

Headings: 6117

Product description

The sample will be returned to you. The submitted sample, style H7635, which you describe as a cape, is a knitted acrylic faux fur capelet worn by young girls. The lined capelet has two frontal hook and eye closures and a sewn-on bow. The item covers the wearer’s shoulders but does not reach the elbows or extend to the waist.

CBP rationale

The applicable subheading for style H7635 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.

Full text

N198096 January 13, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Lisa DeFelice Parigi Enterprises-Hartstrings LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a capelet from Sri Lanka. Dear Ms. DeFelice: In your letter date December 8, 2011, but received on December 22, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, style H7635, which you describe as a cape, is a knitted acrylic faux fur capelet worn by young girls. The lined capelet has two frontal hook and eye closures and a sewn-on bow. The item covers the wearer’s shoulders but does not reach the elbows or extend to the waist. The applicable subheading for style H7635 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The duty rate will be 11.3 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, Thomas J. Russo Director National Commodity Specialist Division

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