A KNITTED CAPE, DESIGNED TO COVER THE BACK FROM NECK TO BACK OF THIGH. WITH TIE FASTENING AT NECKLINE AND HEMMED EDGES. MADE OF RED KNITTED POLYESTER. PACKAGED AS PART OF A NOVELTY COSTUME REPRESENTING A SUPERHERO AS A "BEER MAN" WITH A BLUE LONG SLEEVED T-SHIRT, A PAIR OF BLUE ELASTICATED LOOSE LONG PANTS, A PAIR OF YELLOW PANTS/COD PIECE, YELLOW LEG AND ARM CUFFS AND A PAIR OF GOGGLES (CLASSIFIED SEPARATELY). THE COSTUME IS SOLD IN A TRANSPARENT BAG WITH HANGING HOOK AND A CARDBOARD DISPLAY LABEL, AS A COMPLETE COSTUME AND CANNOT BE SOLD AS INDIVIDUAL ARTICLES.

THIS CAPE HAS BEEN AS A UNISEX CAPE CLASSIFIED TO COMMODITY CODE 6101 30 10 00 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6101 AND ANY RELEVANT SECTION AND CHAPTER NOTES. GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT (PLASTIC BAG WITH CARDBOARD LABEL). GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. CUSTOMS NOMENCLATURE SECTION & CHAPTER NOTES NOTE 1(E) TO CHAPTER 95 EXCLUDES FANCY DRESS COSTUMES MADE OF TEXTILE MATERIALS: "THIS CHAPTER DOES NOT COVER SPORTS CLOTHING OR FANCY DRESS, OF TEXTILES, OF CHAPTER 61 OR 62" THE GENERAL HSEN TO CHAPTER 60 EXPLAINS THAT A KNITTED FABRIC IS NOT MANUFACTURED LIKE A WOVEN FABRIC BY INTERLACING WARP AND WEFT THREADS, BUT BY THE PRODUCTION OF A SERIES OF INTERLACING LOOPS. THE MATERIAL USED IN THIS COSTUME HAS THREAD LOOPS WHICH ARE VISIBLE UNDER A MAGNIFYING GLASS. IT IS THEREFORE MADE OF A KNITTED MATERIAL AND HAS BEEN CLASSIFIED TO CHAPTER 61 ACCORDINGLY. EACH ELEMENT OF THE COSTUME IS CLASSIFIABLE UNDER A DIFFERENT HEADING THEREFORE NOTE 14 TO SECTION XI APPLIES: "UNLESS THE CONTEXT OTHERWISE REQUIRES, TEXTILE GARMENTS OF DIFFERENT HEADINGS ARE TO BE CLASSIFIED IN THEIR OWN HEADINGS, EVEN IF PUT UP IN SETS FOR RETAIL SALE. FOR THE PURPOSES OF THIS NOTE, THE EXPRESSION 'TEXTILE GARMENTS' MEANS GARMENTS OF HEADINGS 6101 TO 6114 AND HEADINGS 6201 TO 6211." THIS IS SUPPORTED BY GENERAL HSEN TO CHAPTER 61 (SEE BELOW). THEREFORE, EACH ELEMENT OF THE COSTUME HAS BEEN CLASSIFIED SEPARATELY. NOTE 9 TO CHAPTER 61 DENOTES THE SEX OF THE GARMENTS AND STATES: "GARMENTS OF THIS CHAPTER DESIGNED FOR LEFT-OVER-RIGHT CLOSURE AT THE FRONT SHALL BE REGARDED AS MEN'S OR BOYS' GARMENTS, AND THOSE DESIGNED FOR RIGHT-OVER-LEFT CLOSURE AT THE FRONT AS WOMEN'S OR GIRLS' GARMENTS. THESE PROVISIONS DO NOT APPLY WHERE THE CUT OF THE GARMENT CLEARLY INDICATES THAT IT IS DESIGNED FOR ONE OR OTHER OF THE SEXES. GARMENTS WHICH CANNOT BE IDENTIFIED AS EITHER MEN'S OR BOYS' GARMENTS OR AS WOMEN'S OR GIRLS' GARMENTS ARE TO BE CLASSIFIED IN THE HEADINGS COVERING WOMEN'S OR GIRLS' GARMENTS." THIS CAPE HAS A TIE FASTENING AT THE NECK AND WOULD THEREFORE BE CLASSIFIED AS UNISEX. HARMONISED SYSTEM EXPLANATORY NOTES THE HSEN TO HEADING 9505, SPECIFICALLY NOTE (A.3), GIVES DETAILS OF WHAT MAY OR MAY NOT BE CLASSIFIED AS AN ENTERTAINMENT OR NOVELTY FANCY DRESS ITEM AND EXCLUDES FANCY DRESS ITEMS WHICH ARE MADE OF TEXTILE MATERIALS: "FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, WHICH IN VIEW OF THEIR INTENDED USE ARE GENERALLY MADE OF NON-DURABLE MATERIAL. THEY INCLUDE: ARTICLES OF FANCY DRESS, E.G. MASKS, FALSE EARS AND NOSES, WIGS, FALSE BEARDS AND MOUSTACHES (NOT BEING ARTICLES OF POSTICHE - HEADING 6704), AND PAPER HATS. HOWEVER, THE HEADING EXCLUDES FANCY DRESS OF TEXTILE MATERIALS, OF CHAPTER 61 OR 62." THE PRODUCT IN QUESTION CONTAINS WASHING INSTRUCTIONS WHICH SHOWS THAT IT IS DURABLE AND THEREFORE DOES NOT MEET THE TERMS OF THE HSEN. GENERAL HSEN TO CHAPTER 61 STATES: "BY APPLICATION OF NOTE 14 FOR SECTION XI, GARMENTS OF DIFFERENT HEADINGS ARE TO BE CLASSIFIED IN THEIR OWN HEADINGS EVEN IF PUT UP IN SETS FOR RETAIL SALE. THIS, HOWEVER, DOES NOT APPLY TO GARMENTS PUT UP IN SETS WHICH ARE SPECIFICALLY MENTIONED IN THE HEADING TEXTS, FOR EXAMPLE, SUITS, PYJAMAS, SWIMWEAR. IT SHOULD BE NOTED THAT, FOR THE APPLICATION OF NOTE 14 TO SECTION XI, THE EXPRESSION "TEXTILE GARMENTS" MEANS GARMENTS OF HEADINGS 6101 TO 6114."