CBP Ruling N303178 — The tariff classification of a women’s cape from China

Tariff classification

Headings: 6202

Product description

Per your request, the sample will be returned. Style 18-DXYVM5 is a women’s sleeveless cape constructed from 80% polyester, 20% viscose, woven fabric. The cape is rectangular and measures approximately 60 inches in length and 44 inches in width. The cape features a narrow, U-shape slit on one side of the garment, which enables it to be worn wrapped around the neck and over the shoulders, thereby forming two front panels with an unsecured, full front opening. The cape covers the elbows, extends beyond the waist, and provides warmth and protection from the weather. In your letter you refer to the garment as a shawl; however, 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.

CBP rationale

The applicable subheading for the style 18-DXYVM5 will be 6202.13.4020, 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 (including padded, sleeveless jackets), toehr than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s.

Full text

N303178 March 12, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Arash Raminfar Clearpoint International, Inc. 2530 Corporate Place A102 Monterey Park, CA 91754 RE: The tariff classification of a women’s cape from China Dear Mr. Raminfar: In your letter dated February 20, 2019, you requested a tariff classification ruling on behalf of your client, Marika, LLC. Per your request, the sample will be returned. Style 18-DXYVM5 is a women’s sleeveless cape constructed from 80% polyester, 20% viscose, woven fabric. The cape is rectangular and measures approximately 60 inches in length and 44 inches in width. The cape features a narrow, U-shape slit on one side of the garment, which enables it to be worn wrapped around the neck and over the shoulders, thereby forming two front panels with an unsecured, full front opening. The cape covers the elbows, extends beyond the waist, and provides warmth and protection from the weather. In your letter you refer to the garment as a shawl; however, 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 the style 18-DXYVM5 will be 6202.13.4020, 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 (including padded, sleeveless jackets), toehr than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. 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 the 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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