CLA-2-61:OT:RR:NC:3:358
Ms. Liz Franqui
Hartstrings, LLC
270 East Conestoga Road
Strafford, PA 19087
RE: The tariff classification of a knitted girl’s cape from India.
Dear Ms. Franqui:
In your letter dated December 10, 2010, you requested a tariff classification ruling.
The submitted sample, Style H8657 is a girl’s cape constructed from 100% cotton knit fabric that measures fewer than nine stitches per two centimeters when counted in the direction the fabric is formed. The cape features a rib-knit turned down collar, a full frontal opening with a right over left six button closure and a fringed bottom. The garment extends from the shoulders to below the waist and covers the elbows.
The applicable subheading for Style H8657 will be 6102.20.0020, 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 cotton, girls’. The rate of duty will be 15.9 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/.
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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division