HQ 083987: Classification of a taffeta Halloween costume cape under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                    HQ 083987

                                  June 27, 1989


      CLA-2 CO:R:C:G  083987  CMR

      CATEGORY: Classification

      TARIFF NO.: 6202.13.4020

      Mr. Ken August
      Fun World
      80 Voice Road
      Carle Place, New York  11514

      RE: Classification of a taffeta Halloween costume cape under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA)

      Dear Mr. August:

           This ruling is in response to your letter of March 7, 1989,
      requesting the classification of a taffeta Halloween costume cape.

      FACTS:

           The submitted sample is a 45-inch, black taffeta costume cape.
      We assume the taffeta is of man-made fibers.  The cape is designed
      for use as part of a Halloween costume.  It will be imported from
      Taiwan and/or the People's Republic of China.

      ISSUE:

           Is the Halloween costume cape classifiable as wearing apparel in
      Chapter 62, HTSUSA?

      LAW AND ANALYSIS:

           A Halloween costume cape similar to the one submitted was
      classified in HRL 083827 of May 30, 1989.  A copy of that ruling is
      enclosed.  In that ruling, it was held that costumes of textile
      materials are fancy dress and are classifiable in Section XI.

           In your letter you noted that the cape is not lined; it is light
      and flimsy in nature, and "would provide no protection if worn as
      outerwear."  In Chapter 62, HTSUSA, there is an eo nomine provision
      that specifically names capes and that is where this cape is
      classified.











                                       -2-


      HOLDING:

           The black taffeta costume cape is classifiable under the
      provision for overcoats, carcoats, capes, cloaks, and similar
      articles, of man-made fibers, other, other, other, in subheading
      6202.13.4020, HTSUSA, textile category 635, dutiable at 29.5 percent
      ad valorem.

           Due to the changeable nature of the statistical annotation (the
      ninth and tenth digits of the classification) and the restraint
      (quota/visa) categories, you should contact your local Customs office
      prior to importation of this merchandise to determine the current
      status of any import restraints or requirements.

                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division









































      6cc: Area Director, New York Seaport
      1cc: CITA
      1cc: Legal Reference Section
      1cc: Phil Robins