The tariff classification of a woman’s cape from China

N266272 July 23, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Jacquelyn Gray Blue Star Imports, L.P. 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s cape from China Dear Ms. Gray: In your letter dated June 19, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 2625 is a woman’s sleeveless cape constructed from 100% acrylic knit fabric which extends to the waist. The garment is worn for warmth and protection from the weather. It covers the shoulders, the back, the front and the arms. The cape features a full front opening with no means of closure. Although you suggested classification of style 2625 under subheading 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), the style of the garment is that of a garment under heading 6102, HTSUS. Consequently, the applicable subheading for style 2625 will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division