The tariff classification of women’s garments from China

N262009 March 25, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Ave Long Island City, NY 11104 RE: The tariff classification of women’s garments from China Dear Ms. Fang: In your letter dated February 17, 2015, you requested a tariff classification ruling. Your samples will be returned. Style AAPA15508Z is a woman’s poncho-like garment that is constructed from 72% nylon, 26% cotton and 2% spandex open work knit fabric. The garment extends from the shoulder to the hip area and covers the shoulders, the back, the front and the arms. The garment features a full front opening with no means of closure. Styles U51012 and BJ51713 are woman’s poncho-like garments that are constructed from 100% polyester knit fabric. The garments extend from the shoulder to the hip area and cover the shoulders, the back, the front and the arms. Both garments feature a full front opening with no means of closure. Style AAPA15509 is a woman’s poncho-like garment that is constructed from 100% rayon knit fabric. The garment extends from the shoulder to the hip area and covers the shoulders, the back, the front and the arms. The garment features a full front opening with no means of closure. Style W57164 is a woman’s sleeveless cape that is constructed from 100% rayon knit fabric and extends below the waist. The garment covers the shoulders, the back, the front and the arms. The cape features a full front opening with no means of closure. In your letter, you suggest the garments are to be sold as beach cover-up.  However, the garments’ styling, length, and coverage allow the wearer to appear in public outside the beach or pool area.  Consequently, the applicable subheading for styles AAPA15508Z, U51012, BJ51713, AAPA15509 and W57164 will be 6102.30.2010, 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 rate of duty will be 28.2 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division