The tariff classification of a woman’s cape from Vietnam

NY L81275 January 10, 2005 CLA-2-61:RR:NC:TA:359 L81275 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s cape from Vietnam Dear Ms. Sarmiento: In your letter dated December 14, 2004, on behalf of Miss Erika, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number P80735, is a woman’s cape that is made from 100% polyester, embossed velour, knit fabric. The garment is sleeveless and covers the shoulders, the elbows and reaches the waist. It features a hood, a ribbon that ties at the neckline, a full front opening, and rounded side slits. The hood and the bottom of the garment are finished with woven capping which is of the same fabric as the tie at the neck. 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: women’s. The rate of duty will be 28.2% ad valorem. The cape falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division