CLA-2-62:S:N:N3I:357 875073

Ms. Johanna Paulino
Express, Inc.
One Limited Parkway
Columbus, Ohio 43230

RE: The tariff classification of a woman's ruana-type garment from Italy.

Dear Ms. Paulino:

In your letter dated May 29, 1992, you requested a classification ruling. The sample submitted, style number 1000, is a woman's ruana- type garment constructed of a woven 100% acrylic fabric.

The ruana-type garment is rectangular in shape. The garment is approximately 66 1/2 inches in length and 52 inches in width. There is a narrow U-shaped cutout starting at one end of the garment, extending approximately 32 inches into the center of the fabric. When the ruana-type garment is worn the U-shaped cutout allows the garment to be draped over the shoulders and around the neck forming two front panels with a full front opening. Two of the edges of the garment feature a fringe border.

The sample is being returned to you as you have requested.

The applicable subheading for the garment will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar articles, of man-made fibers. The duty rate will be 29.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport