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NY I82021




May 30, 2002

CLA-2-61:RR:NC:TA: 359 I82021

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.1000; 6102.30.2010

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of three women’s knit capes from China and Taiwan

Dear Ms. Pitts:

In your letter dated May 22, 2002, you requested a tariff classification ruling.

You submitted three samples of women’s capes. The capes are oversized which allows them to drape over the shoulders and arms. Style number F23R103 is constructed from 50% wool, 50% acrylic, knit fabric. The cape features a shawl collar, a full front opening with no means of closure, and a straight bottom. It is free-hanging from the shoulders to the knee area and has no sleeves.

Style number F23R104 is constructed from 100% polyester, fleece knit fabric. The sides of the garment are open except for tack stitching under the arms which forms sleeves. The garment extends from the shoulder to the knee area and features the following: a stand-up collar that extends into a self-fabric scarf; a full front opening with a button closure at the neck; and a hemmed bottom.

Style number F25R113 is constructed from 100% polyester, velvet knit fabric. The garment features a full front opening with no means of closure and a straight bottom. It is free hanging from the shoulders to the knee area and has no sleeves.

Your samples are being returned as requested.

The applicable subheading for style F23R103 will be 6102.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoatscapes and similar articles, knitted, other than those of heading 6104: of manmade fibers: other: containing 23 percent or more by weight of wool or fine animal hair. The duty rate will be 65.2 cents/kg + 19% ad valorem.

The subheading for styles F23R104 and F25R113 will be 6102.30.2010, which provides for women’s overcoatscapesand similar articles, knitted, other than those of heading 6104: of manmade fibers: other: other: women’s. The duty rate will be 28.6% ad valorem.

Style F23R103 falls within textile category designation 435. Styles F23R104 and F25R113 fall in category 635. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa.

Due to the fact that style F23R103 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). Style F23R103 will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. Style F23R103 may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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