The tariff classification of a woman’s capelet from China
Issued May 4, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
The sample will be returned to you, as requested. Style 447187 is a woman’s capelet composed of 100 percent acrylic knit fabric. The garment covers the shoulders and upper arms, does not cover the elbows and features an oversized turtle neck collar, large side slits on each side of the arms with a single tie and extends to below the waist.
CBP rationale
The applicable subheading for style 447187 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or Girls’.
Full text
N285003 May 4, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Linda Diamant Ann Taylor, Inc. 7 Times Square, 11th Floor New York, New York 10036 RE: The tariff classification of a woman’s capelet from China Dear Ms. Diamant: In your letter dated March 31, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 447187 is a woman’s capelet composed of 100 percent acrylic knit fabric. The garment covers the shoulders and upper arms, does not cover the elbows and features an oversized turtle neck collar, large side slits on each side of the arms with a single tie and extends to below the waist. You suggested classification under subheading 6117.10.2030, Harmonized Tariff Schedule of United States (HTSUS) which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments of clothing accessories: of man-made fibers, other. The size of the item and the amount of coverage provided to the wearer does not resemble the amount of coverage typically afforded by a shawl in that it extends beyond the mid-upper body. The applicable subheading for style 447187 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or Girls’. The rate of duty will be 14.9 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an upper body garment and a pair of gloves from China
The tariff classification of a girl’s single leg legging from Vietnam
The tariff classification of women’s knit garments from China
The tariff classification of a women’s upper body garment from China
The tariff classification of a woman’s knit garment from China
The tariff classification of a women’s knit garment from China
The tariff classification of garments from Vietnam. Correction to Ruling Number N340925
The tariff classification of garments from Vietnam
The tariff classification of a girls’ leotard from China.
The tariff classification of a woman’s top from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →