CLA-2-62:OT:RR:NC:N3:357
Ms. Linda Diamant
Ann Taylor Inc.
7 Times Sqare, 11th Floor
New York, NY 10036
RE: The tariff classification of women’s capes from China
Dear Ms. Diamant:
In your letter dated March 2, 2017, you requested a tariff classification ruling. Per your request, the samples will be returned.
Style 90102 is a women’s sleeveless cape constructed from 100% acrylic knit fabric. The cape is rectangular and measures approximately 48 inches in length and 26.5 inches in width. The cape features a narrow, U-shape slit on one side of the garment, which enables it to be worn wrapped around the neck and over the shoulders thereby forming two front panels with an unsecured, full front opening. The cape covers the elbows, extends beyond the waist, and provides warmth and protection from the weather.
Style 90203 is a women’s sleeveless cape constructed from 100% acrylic woven fabric. The cape is rectangular and measures approximately 49 inches in length and 31 inches in width. The cape features a narrow, U-shape slit on one side of the garment, which enables it to be worn wrapped around the neck and over the shoulders thereby forming two front panels with an unsecured, full front opening. The cape is trimmed with fringe, covers the elbows, extends beyond the waist, and provides warmth and protection from the weather.
Style 90204 is a women’s sleeveless cape-like garment constructed from 100% acrylic woven fabric. The garment is rectangular and measures approximately 39 inches in length and 32 inches in width. The garment features open sides except for a small area, which is tacked together to create a sleeve-like effect. It also features a narrow, U-shape slit on one side of the garment, which enables it to be worn wrapped around the neck and over the shoulders thereby forming two front panels with an unsecured, full front opening. The cape-like garment is trimmed with fringe, covers the elbows, extends beyond the waist, and provides warmth and protection from the weather.
The applicable subheading for style 90102 will be 6102.30.2010, 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: Other: Women’s. The rate of duty is 28.2 percent ad valorem.
The applicable subheading for styles 90203 and 90204 will be 6202.13.4020, 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: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty is 27.7 percent ad valorem.
With regard to your request for a ruling on the classification of style 90205, this office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.
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