us-cbp-cross-rulings-hq-085162•HQ 085162: Modification of HRL 083827 CMR
HQ 085162: Modification of HRL 083827 CMR
us-cbp-cross-rulings-hq-085162HQ 085162: Modification of HRL 083827 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 085162
July 28, 1989
CLA-2 CO:R:C:G 085162 CB
CATEGORY: Classification
TARIFF NO.: 6211.43.0090
Ms. Leora Andrist
Ted L. Rausch Co. of Oregon
P. O. Box 30419
Portland, Oregon 97230
RE: Modification of HRL 083827 CMR
Dear Ms. Andrist:
On May 30, 1989, a classification ruling was issued (HRL
083827) classifying a 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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