CLA-2-61:OT:RR:NC:3:359
Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a woman’s cape from China.
Dear Ms. Malina:
In your letter dated January 12, 2011, you requested a classification ruling. Your sample is being returned to you.
The submitted sample, style 407558, is a woman’s “Lands’ End” label sleeveless cape. You state in your letter that the garment will be constructed from either 50% acrylic and 50% wool or 38% acrylic, 36% nylon, 21% wool, and 5% alpaca knit fabric. The garment is free-hanging over the shoulders, and extends to below the elbows at the sides and below the waist area at the garment front and rear. The garment is worn over other garments for warmth and protection from the weather. The garment features a high straight front neckline, a double-breasted full front opening with six button closures, a fold down collar, and two front patch pockets with button closures on the lower front panels. An inner self-fabric sash can be secured around the wearer’s waist to make the garment fitted at the center of the front and rear. You have indicated that the garment will be available in sizes S-L.
The applicable subheading for style 407558 in either fabrication will be 6102.30.1000, 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: Containing 23 percent or more by weight of wool or fine animal hair. The duty rate will be 64.4 ¢/kg + 18.8% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division