The tariff classification of a woman’s cape from Korea

NY H81778 June 28, 2001 CLA-2-62:RR:NC:WA:357 H81778 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s cape from Korea Dear Ms. Riggs: In your letter dated June 1, 2001, you requested a classification ruling. The sample submitted, style number 15063103, is a woman’s cape which is constructed of a shell composed of a woven velvet 76% rayon/24% silk fabric. The cape is lined with a woven 100% silk georgette fabric. The cape is of rectangular shape. The cape measures approximately 72 inches in length and 54 inches in width and is finished at the edges by a satin binding fabric that surrounds the entire garment. The garment has a narrow U-shape cutout on one end of the garment that extends approximately 34 inches in length into the center of the fabric. The U-shape cutout allows the cape to be worn around the neck and draped over the shoulders forming two front panels with a full front opening. The sample is being returned to you as you have requested. The applicable subheading for the cape will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other woman’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.2 percent ad valorem. The cape falls within textile category designation 635. Based upon international textile trade agreements products of Korea are presently subject to quota restraints 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division