Print PDF

Practice Areas

Kids’ Cape and Mask Classified as Blanket, CBP Says

Monday, January 07, 2019
Sandler, Travis & Rosenberg Trade Report

In ruling HQ H289552 U.S. Customs and Border Protection has classified a cape/throw and coordinating mask as blankets of synthetic fibers under HTSUS 6301.40.00 (8.5 percent duty). CBP rejected the argument that the items are classified as other made up articles under HTSUS 6307.90.98.

The products at issue will be sold together in the bedding area of a store for children between the ages of 3 and 12 years old. The cape/throw is made of 100 percent polyester and the mask is rubber print on dyed felt with an elastic band.

CBP states that the cape/throw is similar to the Snuggie®, which the Court of International Trade classified as a blanket, in the following ways: both are rectangular in shape with no closure and made of 100 percent polyester, both are sold in the bedding department, and both have sleeves.

CBP adds that the mask is classified as a festive article under HTSUS 9505.90.60. However, the mask is imported as a set with the cape/throw, which provides the essential character of the set because it is bigger in size and weight and has the appearance of the central and predominant piece when worn together with the mask.

To get news like this in your inbox daily, subscribe to the Sandler, Travis & Rosenberg Trade Report.

Customs & International Headlines