Classification of a shawl; Heading 6214; Heading 6202
Active· CBP ruling HQ 960074· Issued 1997-06-17
Ruling text
HQ 960074
June 17, 1997
CLA-2 RR:TC:TE 960074 CAB
CATEGORY: Classification
TARIFF NO.: 6214.40.0000
Ms. Fiona Chau
Hong Kong Economic and Trade Office
1150 18th Street, NW
Suite 475
Washington, D.C. 20036
RE: Classification of a shawl; Heading 6214; Heading 6202
Dear Ms. Chau:
This is in response to your inquiry of December 11, 1996,
requesting a tariff classification determination under the
Harmonize Tariff Schedule of the United States Annotated (HTSUSA)
for a woman's upper body article of apparel. A sample was
submitted for examination and will be returned to you under
separate cover.
FACTS:
The article at issue is a woman's rectangular shaped good
with two slits on each side and extends from the neck and
shoulders to the waist area. The article is constructed of 82
percent rayon/18 percent woven silk fabric. You describe the
article as "a typical cape made out of thin translucent fabric
with a velour pattern".
ISSUE:
Whether the subject article is classifiable under Heading
6214, HTSUSA, or Heading 6202, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6214, HTSUSA, provides for shawls, scarves, mufflers
and mantillas. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6214, HTSUSA, state that
shawls are usually square, triangular or circular and large
enough to cover the head and shoulders. Heading 6202, HTSUSA,
provides for overcoats, capes, cloaks, and similar coats.
Where appropriate, Customs consults lexicographic sources to
aid in a tariff classification determination. Capes are defined
in Mary Brooks Picken's, The Fashion Dictionary as "an outer
garment, of any length, which hangs loosely from the shoulders
and usually covers the back, shoulders and arms". The Random
House Dictionary defines a cape as " a sleeveless garment of
various lengths, fastened around the neck and falling loosely
from the shoulders, worn separately or attached to a coat or
other outer garment". The Random House Dictionary defines a
shawl as "a square, triangular, or oblong piece of wool or other
material worn, esp. by women, about the shoulders, or the head
and shoulders, in place of a coat outdoors, and indoors as
protection against chill or dampness".
In this case, the subject article is rectangular in shape,
comprised of thin translucent textile materials, and is designed
to be worn from the neck and shoulders to the waist area. The
material is not heavy enough to allow the article to be worn for
protection against extreme elements. The article's overall
design and construction is more similar to a shawl instead of a
cape. Therefore, the subject article is classifiable under
Heading 6214, HTSUSA.
HOLDING:
Assuming that the base fabric is silk, the subject article
is classifiable in subheading 6214.40.0000, HTSUSA, which
provides for shawls, scarves, mufflers, mantillas, veils, and the
like; of artificial fibers. The applicable rate of duty is 7.4
percent ad valorem and the textile restraint category is 659.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the
time of shipment, The Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
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
Tariff Classification Appeals
Division
Source: rulings.cbp.gov — ruling 960074, retrieved 2026-10-12T05:31:44Z, republished verbatim. This digest is informational; only CBP issues binding rulings.