CLA-2-61:OT:RR:NC:N3:348
Ms. Traci Manuel
Virgo III Ltd.
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of a cape from China.
Dear Ms. Manuel:
In your letter dated February 6, 2013, on behalf of your client New York Road Runners, you requested a tariff classification ruling.
The item submitted is a cape constructed of 100% polyester woven fabric, coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The cape has an integral hood and a full front opening that is secured at the neck area by three adjustable right-over-left, hook and loop fasteners; it is lined with 100% polyester brushed knit fabric that is sewn into the garment. The cape drapes over the shoulders and hangs loosely from the shoulders to the round cut bottom hem.
The applicable subheading for the cape will be 6210.30.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5903, 5906, or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division