us-cbp-cross-rulings-hq-085159•HQ 085159: Modification of HRL 083987 CMR
HQ 085159: Modification of HRL 083987 CMR
us-cbp-cross-rulings-hq-085159HQ 085159: Modification of HRL 083987 CMRGuidance
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 085159
July 28, 1989
CLA-2 CO:R:C:G 085159 CB
CATEGORY: Classification
TARIFF NO.: 6211.43.0090
Mr. Ken August
Fun World
80 Voice Road
Carle Place, New York 11514
RE: Modification of HRL 083987 CMR
Dear Mr. August:
On June 27, 1989, a classification ruling was issued (HRL
083987) classifying a taffeta Halloween costume cape in
subheading 6202.13.4020, HTSUSA, as an article of fancy dress.
After much discussion and consideration, we have re-examined the
proper classification of these articles.
The articles at issue are costume capes of 100 percent man-
made fibers. Upon further consideration, we have determined that
these articles are not garments of the type intended for
inclusion within heading 6202 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
overcoats, carcoats, capes, cloaks, and similar articles.
Rather, imitation costume capes are more properly classified
under heading 6211, HTSUSA, as other garments.
Costume capes, such as the ones you are importing, are
classifiable as women's or girls' other garments of heading 6211,
HTSUSA. If of man-made fibers, the capes will fall in subheading
6211.43.0090, HTSUSA, textile category 659. They will be subject
to a duty rate of 17 percent ad valorem.
Furthermore, in view of our earlier ruling to you, either
textile category 659 or 635 will be acceptable for 1989
importations of these costume capes.
Sincerely,
John Durant, Director
Commercial Rulings Division
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