The tariff classification of a woman’s cape from China, Taiwan and Korea

NY E88829 November 22, 1999 CLA-2-61:RR:NC:TA:359 E88829 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Robert K.Miller Brentwood Originals 20639 S. Fordyce Ave. P.O. Box 6272 Carson, CA 90749 RE: The tariff classification of a woman’s cape from China, Taiwan and Korea Dear Mr. Miller: In your letter dated October 29, 1999 you requested a tariff classification ruling. The submitted sample, style number B1010F, is a woman’s rectangular shaped cape that is constructed from 100% polyester, knit fabric that has an animal print design. The cape is worn around the shoulders and extends knee area. The cape features a 100% acetate lining, a full front opening with no means of closure, and 100% rayon fringe on all four sides. Your sample is being returned as requested. The applicable subheading for the cape will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: other. The duty rate will be 29.1% ad valorem. The cape falls within textile category designation 635. Based upon international textile trade agreements products of China, Taiwan, and Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division