The tariff classification of woman’s cape and poncho from China

N264796 June 16, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of woman’s cape and poncho from China Dear Mr. Kim: In your letter dated May 8, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style SC95943 is a woman’s sleeveless poncho that is constructed from 100% acrylic knit fabric. The pullover style garment covers the elbows and reaches the waist. Style SC16943 is a woman’s sleeveless cape that is constructed from 100% acrylic knit fabric and extends below the waist. The garment is worn for warmth and protection from the weather. It covers the shoulders, the back, the front and the arms. The cape features a full front opening with no means of closure.The applicable subheading for the styles SC95943 and SC16943 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 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