HQ 085163: Modification of HRL 083627

us-cbp-cross-rulings-hq-085163HQ 085163: Modification of HRL 083627Guidance

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 085163

                          July 28, 1989

CLA-2 CO:R:C:G 085163 CB

CATEGORY: Classification

TARIFF NO.:  6211.43.0090

Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey  07094

RE:  Modification of HRL 083627

Dear Ms. Berghofer:

     On June 13, 1989, a classification ruling was issued (HRL
083627) classifying a Halloween costume cape in subheading
6202.13.4020, 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 one 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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