CHILDRENS KINGS CAPE. PRODUCT COMPRISES OF A CAPE THAT IS DESIGNED TO BE WORN FOR DRESSING UP BY CHILDREN AGED 3-8 YEARS. THE CAPE IS WORN OVER NORMAL CLOTHES AND IS FASTENED BY A BUTTON ON THE FRONT, LEFT OVER RIGHT. THE CAPE IS MADE FROM SATIN POLYESTER AND HAS A FAKE FUR TRIM. THE PRODUCT IS PACKAGED FOR RETAIL SALE IN A POLY BAG, WITH A CARD SWING TAG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6201: MEN'S OR BOYS' OVERCOATS, CAR COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6203 GIR 5B HAS BEEN USED TO IDENTIFY THE PACKAGING GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 620113 - OVERCOATS, RAIN COATS, CAR COATS, CAPES, CLOAKS AND SIMILAR ARTICLES; OF MAN-MADE FIBRES. CN CODE 62011310 - OF A WEIGHT PER GARMENT NOT EXCEEDING 1 KG TARIC CODE 6201131090 - OTHER THAN PARKAS ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTES 1 AND 8 TO CHAPTER 62 HSENS TO HEADING 6201 REFERS TO THE HSENS TO HEADING 6101 THAT APPLY MUTATIS MUTANDIS .