Modification of HRL 082626 CMR

HQ 085160 July 28, 1989 CLA-2 CO:R:C:G 085160 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 082626 CMR Dear Ms. Berghofer: On December 21, 1988, a classification ruling was issued (HRL 082626) 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 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