CLA-2-61:OT:RR:NC:TA:359
Ms. Ruth Hayd
Kohl’s
Corporate Offices
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of two women’s capes from Shanghai.
Dear Ms. Hayd:
In your letter dated February 12, 2009, you requested a classification ruling. Your samples are being returned as requested.
The submitted sample, style CW39410, is a woman’s sleeveless ruana-style cape that is constructed from 100% acrylic knit fabric and it covers the shoulders and the elbows. The garment measures approximately 63 inches in length and 51 inches in width plus fringe with a 29 ½ inch long slit in the center. It features a full front opening with no means of closure and extends from the neck and shoulders to below the knees in the front and to the upper thigh area in the back.
The submitted sample, style CW39413, is a woman’s sleeveless ruana-style cape that is constructed from 100% acrylic woven fabric and it covers the shoulders and the elbows. The garment measures approximately 63 inches in length and 51 inches in width plus fringe with a 29 ½ inch long slit in the center. It features a full front opening with no means of closure and extends from the neck and shoulders to below the knees in the front and to the upper thigh area in the back.
The applicable subheading for style CW39410 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s capes, 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 applicable subheading for style CW39413 will be 6202.13.4020, HTSUS, which provides for women’s capes, other than those of heading 6204: of man made fibers: other…other: women’s. The duty rate will be 27.7% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division