CLA-2-62:OT:RR:NC:N3:357
Ms. Sandy D. Marsh
Totes Isotoner Corp.
9655 International Blvd.
Cincinnati, OH 45246
RE: The tariff classification of two women’s capes and a women’s trench coat from China
Dear Ms. Marsh
In your letter dated November 16, 2012, you requested a tariff classification ruling.
Three samples were submitted as follows: Style “RW4/US CAPE” is a women’s reversible cape. One shell is composed of a solid color woven 100% polyester fabric. The other shell is composed of a contrasting color woven 100% polyester fabric that features dots printed in a flower-like design. In a phone conversation you indicated that the garment is not coated.
The cape extends to the thigh in length and has an integral hood with a drawstring tightening and a full front opening secured on each shell by five button closures. The cape hangs loosely from the shoulders to the bottom hem, is secured on the outer sides of each shell by two buttons that are used to attach the front and rear panels together and has a round shaped bottom hem that is edged with a capping fabric. The cape also has a self-fabric detachable belt at the waist that is held to the garment by inserting the belt through a slash opening on the front and rear panels and tying it in the front.
Style “US CAPE” is a women’s pullover thigh-length cape with a shell composed of a woven 100% polyester fabric. In your letter you indicate that the garment has a polyurethane coating. The coating imparts a shine but is not considered visible as that term is defined in the Harmonized Tariff Schedule of the United States, therefore HTSUS heading 6210 does not apply. The cape has an integral hood that is lined with a woven polyester fabric and has a drawcord with cord lock tightenings and a partial opening at the front portion of the neck that is secured by two snap closures. The cape hangs loosely from the shoulders to the bottom hem, has a one-snap closure on each outer side that secures the front and rear panels together and has a round shaped bottom hem that is edged with a capping fabric.
Style “US Trench” is a women’s knee-length raincoat with a shell composed of a woven 100% polyester fabric. In a phone conversation you indicated that the garment is not coated. The garment is slightly fitted at the waist and has a notched lapel-style collar, a double-breasted full front opening secured by a right-over-left, three-button closure, epaulets secured by a one-button closure, a free-hanging left yoke with a one-button closure, a free-hanging rear yoke, long hemmed sleeves with a partial band at the wrist area, a detachable self-fabric tie belt at the waist held to the garment by two belt loops, two front slash pockets below the waist and a straight cut hemmed bottom.
The samples are being returned to you as you have requested.
The applicable subheading for styles “RW4/US CAPE” and “US CAPE” will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other women’s overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other. The rate of duty will be 27.7 percent ad valorem.
The applicable subheading for “US Trench” will be 6202.13.4005, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for Other women’s overcoats, carcoats, capes,
cloaks and similar coats: Of man-made fibers: Other: Raincoats. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
We note that style “RW4/US CAPE is marked with the country of origin by means of a fabric label sewn to a side seam. Customs and Border Protection has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.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 W. Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division