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HQ 083987

June 27, 1989

CLA-2 CO:R:C:G 083987 CMR


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.


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.


Is the Halloween costume cape classifiable as wearing apparel in Chapter 62, HTSUSA?


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.


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.


John Durant, Director
Commercial Rulings Division

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