The tariff classification of a women’s garment from China

N157415 April 21, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Marian Clare UTC Overseas, Inc. New York (JFK) Branch 420 Doughty Blvd. Inwood, NY 11096 RE: The tariff classification of a women’s garment from China Dear Ms. Clare: In your letter dated March 25, 2011, you requested a tariff classification ruling on behalf of Vertical Design. The submitted sample will be returned as per your request. Style V5640 is a women’s sleeveless cape that is constructed from 55% cotton 34% acrylic 8% polyester 1% spandex jersey fabric. The garment is free-hanging from the shoulders extending to the upper thigh area at the garment front and rear, and to the wrist area at the sides. Style V5640 is worn over other garments for warmth and protection from the weather. The garment features a zippered full front opening and a high ribbed knit banded collar. The applicable subheading for the garment will be 6102.20.0010, 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 cotton: Women’s. The duty rate will be 15.9% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division