CLA-2-61:OT:RR:NC:N3:357
Ms. Tami Mosley
JCPenney Purchasing Corporation
6501 Legacy Dr., MS 2216
Plano, TX 75024
RE: The tariff classification of women’s cape and poncho from Vietnam or Indonesia
Dear Ms. Mosley:
In your letter dated February 20, 2015, you requested a tariff classification ruling. Your samples will be returned as requested.
Style PPK122452 is a woman’s sleeveless cape that is constructed from 98% acrylic and 2% lurex knit fabric and extends below the waist. The garment is worn for warmth and protection from the weather. It covers the shoulders, the back, the front and the arms. The cape features a full front opening with no means of closure.
Style CB1420 is a woman’s sleeveless poncho that is constructed from 100% acrylic knit fabric. The garment is pulled over the wearer’s head and shoulders and covers the elbows and reaches the waist.
You requested classification of styles PPK122452 and CB1420 under subheading 6214.30.0000 and 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS) respectively. However, style PPK122452 is a knit garment similar to those of heading 6102, HTSUS. The features and cut of style CB1420 are also similar to garments of heading 6102, HTSUS.
Consequently, the applicable subheading for the styles PPK122452 and CB1420 will be 6102.30.2010, 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: Other: Women’s. The rate of duty will be 28.2 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division