CBP Ruling N212056 — The tariff classification of a reversible cape from China

Tariff classification

Headings: 6202

GRI rules applied: GRI 3

Product description

The item in question, style Jag (05D0NJ 55B92), is a women’s reversible cape with one side made from a 100% cotton knit fabric and the other side made from a 100% polyester woven fabric. The garment is sleeveless and has a full front opening with a covered zipper closure, pockets at the waist on both sides, a rollup hood with a drawstring tightening and a drawstring at the waist. In the case of reversible outerwear, unless it can be established that one side is not suitable for wear as the exterior, both sides are regarded as equally essential. General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. Therefore, this garment is classifiable in the heading that occurs last, namely, the provision for woven capes of heading 6202, HTSUS.

CBP rationale

The applicable subheading for style Jag (05D0NJ 55B92) will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers.

Full text

N212056 April 25, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19th St. New York, NY 10011 RE: The tariff classification of a reversible cape from China Dear Ms. Gaudio: In your letter dated March 30, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style Jag (05D0NJ 55B92), is a women’s reversible cape with one side made from a 100% cotton knit fabric and the other side made from a 100% polyester woven fabric. The garment is sleeveless and has a full front opening with a covered zipper closure, pockets at the waist on both sides, a rollup hood with a drawstring tightening and a drawstring at the waist. In the case of reversible outerwear, unless it can be established that one side is not suitable for wear as the exterior, both sides are regarded as equally essential. General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. Therefore, this garment is classifiable in the heading that occurs last, namely, the provision for woven capes of heading 6202, HTSUS. The applicable subheading for style Jag (05D0NJ 55B92) will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The rate of duty will be 27.7 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 William Raftery at 733-646-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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