CLA-2-61:OT:RR:NC:TAB:359
Mr. Joseph Drogalis
Prestige Global Co. Pte. Ltd.
1350 Broadway, Suite 1505
New York, New York 10018
RE: The tariff classification of a women’s garment from China.
Dear Mr. Drogalis:
In your letter dated October 1, 2009, you requested a tariff classification ruling.
The submitted sample, style 925, is a woman’s sleeveless ruana-style cape that is constructed from 100% polyester fleece knit fabric. The garment covers the shoulders and the elbows. The garment measures approximately 73 inches in length and 61 inches in width with a 34 inch long slit in the center. It features a full front opening with no means of closure and an “Every Wear Cape” label. The cape extends from the neck and shoulders to the mid-thigh area in the front and to the mid-calf area in the back.
The applicable subheading for style 925 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 duty rate will be 28.2% 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division