N304430 N3 Ruling Active

The tariff classification of a women’s cape from China

Issued June 5, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.13.4020

Headings: 6202

Product description

Per your request, the sample will be returned. Style SS-1 is a women’s sleeveless cape constructed from 100% acrylic, woven fabric. The rectangular cape measures approximately 78 inches in length by 37.5 inches in width, and has a fringed edge. The cape drapes around the shoulders and features arm slits and two patch pockets. The cape covers the elbows and extends past the waist.

CBP rationale

The applicable subheading for style SS-1 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), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s.

Full text

N304430 June 5, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Jacob Ko Express Customhouse Broker, Inc. 182-25 150th Ave. 2nd Floor Springfield Gardens, NY 11413 RE: The tariff classification of a women’s cape from China Dear Mr. Ko: In your letter dated May 20, 2019, you requested a tariff classification ruling on behalf of your client, Cheveux Corp. Per your request, the sample will be returned. Style SS-1 is a women’s sleeveless cape constructed from 100% acrylic, woven fabric. The rectangular cape measures approximately 78 inches in length by 37.5 inches in width, and has a fringed edge. The cape drapes around the shoulders and features arm slits and two patch pockets. The cape covers the elbows and extends past the waist. The applicable subheading for style SS-1 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), other 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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