Modification of HRL 083827 CMR

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