CLA-2-61:OT:RR:NC:N3:353
Mr. Joseph Hoffacker
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a cape and capelet from China.
Dear Me. Hoffacker:
In your letter dated August 29, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Two samples were submitted with your request. You identify Style 172332 as a poncho.
However, examination reveals that the item is a cape made of knit 85% acrylic/15% wool fabric. The garment extends approximately to the hip, and has a large turtle neck collar, two openings at the sides for the hands and a full front opening with a three button closure.
You identify Style 172333 which as poncho. However, examination reveals is a capetlet made of knit 35% cotton/32% nylon/26% viscose/7% angora fabric. The item does not cover the arms or extend to the waist. The capelet has a full front opening with a one snap closure.
The applicable subheading for the cape, Style 172332 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. The textile category designation is 635.
The applicable subheading for the capelet Style 172333 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The duty rate will be 11.3% ad valorem. The textile category designation is 659.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division