CLA-2-62:OT:RR:NC:N3:357
Tina Fang
Steve Madden, Ltd.
52-16 Barnett Ave.
Long Island City, NY 11104
RE: The tariff classification of a women’s cape-like garment from China
Dear Ms. Fang:
In your letter dated May 23, 2023, you requested a tariff classification ruling.
Style SMA-2512 is a women’s sleeveless garment similar in style to a cape or cloak. The rectangular garment is constructed from 100% polyester woven fabric and measures approximately 44 inches in length by 27.5 inches in width, with an additional 4-inch fringe running along one side. The garment features a U-shape slit on the center front creating a full front opening with two front panels. The garment wraps around the neck; covers the shoulders and elbows; and extends beyond the waist.
The applicable subheading for style SMA-2512 will be 6202.40.2020, 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: Of man-made fibers: Overcoats, carcoats, capes, cloaks and similar coats: Other: Other: Other: Women’s. The rate of duty will be 27.7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.40.2020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6202.40.2020, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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