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The tariff classification of a cape from China
Issued May 3, 2017 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N285161 (May 3, 2017)
Tariff classification
HTS codes: 6211.43.1091
Headings: 6211
Product description
The sample will be returned to you under separate cover. SKU 189141 is a child’s super hero cape constructed from 100% polyester woven fabric. The cape features a hook and loop closure at the back of the neckline. The cape is well-made with sturdy seams and styling. In your letter, you suggest classification under subheading 9503.00.00, Harmonized Tariff Schedule of the United States which provides for Tricycles, scooters, pedal cars and similar wheeled toys; dolls'carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof. Dress up sets / outfits of 9503 cannot contain articles of wearing apparel. Since the cape is a "well-made" article of wearing apparel and it is excluded from classification in Chapter 95 by application of Note 1(e).
CBP rationale
The applicable subheading for this item will be 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.
Full text
N285161 May 3, 2017 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.43.1091 Ms. Robin West Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a cape from China Dear Ms. West: In your letter dated March 29, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. SKU 189141 is a child’s super hero cape constructed from 100% polyester woven fabric. The cape features a hook and loop closure at the back of the neckline. The cape is well-made with sturdy seams and styling. In your letter, you suggest classification under subheading 9503.00.00, Harmonized Tariff Schedule of the United States which provides for Tricycles, scooters, pedal cars and similar wheeled toys; dolls'carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof. Dress up sets / outfits of 9503 cannot contain articles of wearing apparel. Since the cape is a "well-made" article of wearing apparel and it is excluded from classification in Chapter 95 by application of Note 1(e). The applicable subheading for this item will be 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. The rate of duty will be 16 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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