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

HQ 084255 July 6, 1989 CLA-2 CO:R:C:G 084255 CMR CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Dan Rainer Hasbro, Inc. International Department 1027 Newport Avenue Pawtucket, Rhode Island 02862-1059 RE: Classification of a costume cape under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) Dear Mr. Rainer: This ruling is in response to your letter of March 8, 1989, requesting the classification of various items for children's dress- up sets. The cape for Princess #657 has been forwarded to this office for classification. FACTS: The article at issue, a costume cape, is made of 100 percent man-made fibers except for a plastic clasp. It is sized for children ages 3-6 years old. It will be imported from the Dominican Republic. ISSUE: Is the costume cape classifiable as wearing apparel in Chapter 62, HTSUSA? LAW AND ANALYSIS: Costumes of textile materials have been held to be fancy dress, of textiles, of Chapter 61 or 62, classifiable in Section XI. A costume cape for children and adults was classified in HRL 083827 of May 30, 1989. A copy of that ruling is enclosed. See also, HRL 082626 of December 21, 1988, modified in HRL 083627 of June 13, 1989; and HRL 083855 of June 6, 1989. -2- HOLDING: The 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