CLA-2-61:OT:RR:NC:N3:357
Ms. Angie McDaniel
Oxford Industries
555 South Victory Drive
Lyons, GA 30436
RE: The tariff classification of women’s cape and poncho from China
Dear Ms. McDaniel:
In your letter dated February 24, 2015, you requested a tariff classification ruling on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. Your samples will be returned as requested.
Style 92129, “Ina Wrap,” is a woman’s sleeveless cape that is constructed from 100% cashmere 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 62575, “Harp Cashmere Wrap,” is a women’s sleeveless poncho that is constructed from 100% cashmere knit fabric. The garment features a full front opening secured with five button closures and covers the elbows and reaches the waist.
Style 96991, “Ellis Wrap,” is a women’s sleeveless poncho that is constructed from 100% cashmere knit fabric. The pullover style garment covers the elbows and reaches the waist.
Style 62576, “Harp Cotton Wrap,” is a woman’s sleeveless poncho that is constructed from 100% cotton knit fabric. The garment features a full front opening secured with five button closures and covers the elbows and reaches the waist.
You requested classification of styles 92129, 96991, 62575 and 62576 under subheading 6117.10.1000, Harmonized Tariff Schedule of the United States (HTSUS). However, the features and cut of styles 92129, 96991, 62575 and 62576 are similar to garments of heading 6102, HTSUS.
Consequently, the applicable subheading for the styles 92129, 96991 and 62575 will be 6102.10.0000, 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 wool or fine animal hair. The rate of duty will be $0.559 per kg + 16.4 percent ad valorem.
The applicable subheading for the style 62576 will be 6102.20.0010, 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: Women’s. 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division