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HQ 089443




September 10, 1991

CLA-2 CO:R:C:T 089443 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211

District Director of Customs
U.S. Customs Service
1000 2nd Avenue, Suite 2200
Seattle, Washington 98104-1049

RE: Classification of costume capes; Internal Advice 23/91; 6211, HTSUSA; 6202, HTSUSA; 6214, HTSUSA

Dear Mr. Holland:

This letter is in response to your Internal Advice request, I/A 23/91, of April 11, 1991, regarding the classification of costume capes and an apparent inconsistency in Customs rulings on the issue.

FACTS:

As pointed out in your request, rulings were issued classifying costume capes in heading 6202, HTSUSA. These rulings were:

HRL 083827 of May 30, 1989
HRL 083987 of June 6, 1989
HRL 084255 of July 6, 1989
HRL 083627 of June 13, 1989

Other rulings were issued classifying similar merchandise in heading 6211, HTSUSA. These rulings were:

HRL 082626 of December 21, 1988
HRL 084186 of July 31, 1989
HRL 084239 of July 26, 1989

One ruling has been issued in which a polyester lace cape and a polyester woven cape were classified in heading 6214, HTSUSA. That ruling was HRL 086672 of June 22, 1990.

ISSUE:

Are woven costume capes to be classified under their eo nomine heading, that is heading 6202, HTSUSA?

Are the Explanatory Notes to heading 6101 (which apply, mutatis mutandis, to heading 6202) which describes merchandise covered therein as "characterized by the fact that they are generally worn over all other clothing for protection against the weather" to be disregarded when classifying costume capes?

LAW AND ANALYSIS:

It appears that the concern you have raised in your request for internal advice is due to the fact that notice of the modifications of HRLs 083827, 083987, 084255 and 083627 has not reached you. These ruling letters were modified in HRLs 085162 of July 28, 1989, and 084995 of July 12, 1989, 085159 of July 28, 1989, 085161 of July 28, 1989, and 085163 of July 28, 1989, respectively. Copies of the modification letters are attached for your information.

In the modifications, the costume capes were reclassified in heading 6211, HTSUSA. The reason given for the change was that upon further consideration, we had determined that these articles were not garments of the type intended for inclusion within heading 6202, HTSUSA. This decision was based on a belief that, in this instance, the nature of the garment, in light of the language of the Explanatory Notes, was such that although an eo nomine provision exists for capes, this garment did not properly fall within that provision.

As to the costume capes classified in 086672, they were inadvertently grouped with the other item classifiable in heading 6214, HTSUSA. A modification letter will be forthcoming. We appreciate your bringing this error to our attention.

HOLDING:

The correct classification for costume capes is in heading 6211, HTSUSA, as other garments.

Sincerely,

John Durant, Director
Commercial Rulings Division

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