The tariff classification of a woman’s cape from China.

N178479 August 25, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s cape from China. Dear Mr. Yokopenic: In your letter dated August 1, 2011, you requested a classification ruling. Your sample is being returned to you. The submitted sample, style QL11-J12489A-0000, is a woman’s “Queen Collection” label sleeveless cape constructed from 55% cotton and 45% acrylic jersey knit fabric. The garment is free-hanging over the shoulders, and extends to just above the wrists at the sides and below the waist area at the garment front and rear. The garment is worn over other garments for warmth and protection from the weather. The garment features a self-fabric hood, a full front opening with a zipper closure, two front patch pockets below the waist, and a 2x2 ribbed knit bottom. The sides are open with the exception of two button closures that may simulate a sleeve. The sides may be worn opened or buttoned. You have indicated that the garment will be available in sizes XS-3X. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division