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

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