The tariff classification of a unisex cape from China

N233889 November 5, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Traci Manuel Virgo III Limited 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a unisex cape from China Dear Ms. Manuel: In your letter dated October 1, 2012 on behalf of New York Road Runners, you requested a tariff classification ruling. The sample submitted, style name “Baggage Revolution Rain Resistant Cape,” is a unisex full-length cape with a shell composed of a woven 100% polyester oxford fabric, which you state is coated for rain resistance. The cape is lined with a knit 100% polyester fleece fabric and has an additional interlining composed of a woven polyester pongee fabric. The cape is to be given to the participants after the New York City marathon. The coating is not visible as that term is defined in the Harmonized Tariff Schedule of the United States, therefore Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The cape has an integral hood and a full front opening that is secured at the neck area by three adjustable right-over-left, hook and loop fasteners. The cape drapes over the shoulders and hangs loosely from the shoulders to the bottom hem. The shell fabric and the lining fabric have a round cut bottom hem and are stitched together at the edges. The words “Run For Life,” are featured on the upper portion of the right front panel. The rear panel features logos depicting a Lion and a Runner, and the words “ING New York Marathon and NYRR New York Road Runners.” Although you indicated in your letter that this garment has a coating for rain resistance this garment is a cape and is not eligible for classification in the water resistant provisions. The applicable subheading for the cape will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other. The rate of duty will be 27.7 percent 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division