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NY N011863




June 12, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010, 6117.10.2030

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

RE: The tariff classification of a knitted cape and capelet from China.

Dear Ms. Pitts:

In your letter dated May 24, 2007, you requested a classification ruling. The sample will be returned to you.

Style F72WP118 is a woman's knitted cape, which you call a ruana in your written request. The fabric of the cape consists of 100% acrylic knitted fabric. It measures approximately 56 inches in length plus fringe and 56 inches in width with a 31 inch length wise slit in the center. The cape features a full front opening without closure. The garment is oversized to allow it to drape over the shoulders and arms, but it does not have sleeves. The cape extends from the wearer's neck and shoulders to below the knees in the front and to the upper thigh area in the back.

StyleF72WP120 is a women’s capelet which you call a poncho. The capelet is made of knit 100% acrylic fabric, reaches below the waist, but does not cover the elbows and is considered a capelet, not a poncho of 6102 or a sweater of 6110. The capelet has an over sized turtle neck collar and large slit on each side for the arms.

 The applicable subheading for the cape, Style F72WP118 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s overcoatswindbreakers and similar articles, knitted, other than those of heading 6104: Of man made fibers: Other: Other: Women’s.” The duty rate will be 28.2% ad valorem. The textile category designation is 635.

The applicable subheading for the capelet, Style F72WP120 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted;Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other." The duty rate will be 11.3% ad valorem. The textile category designation is 659. 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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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