The tariff classification of a woman’s cape from Macau

NY L84500 May 31, 2005 CLA-2-62:RR:NC:WA:357 L84500 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Maria E. Julia Newport News Holdings Corporation 711 Third Avenue, 4th Floor New York, N.Y. 10017 RE: The tariff classification of a woman’s cape from Macau Dear Ms. Julia: In your letter dated May 2, 2005, you requested a classification ruling. The sample submitted, style number F05-03-042, is a woman’s cape constructed of a shell composed of a nubby texture tweed-like 100% acrylic fabric. The cape is lined with a woven 100% polyester fabric. The cape extends to the lower-hip area in length and has a stand-up collar and a full front opening which extends off-center to the left. The front opening is secured on the upper portion by a left-over-right, five-button closure. The cape is sleeveless and is worn around the neck and draped over the shoulders hanging loosely from the shoulders to the bottom hem. The garment features a vent opening on the sides which allows the wearer’s arms to move freely and two front hand warmer pockets at the waist. 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 women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. The duty rate will be 27.7 percent 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division