CLA-2 CO:R:C:G 084964 CB
Mr. Edmund A. Goodhue, Jr.
John A. Conkey & Company, Inc.
67 Broad Street
Boston, MA 02109
RE: Classification of a cotton handkerchief
Dear Mr. Goodhue:
This ruling is in response to your letter of July 14, 1989,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States (HTSUSA), for a cotton
handkerchief.
FACTS:
The subject handkerchief is of woven cotton and embroidered
in one corner with a triangle measuring 14 cm by 9 cm. The
embroidery is in non-contrasting stitching.
ISSUE:
Whether the subject handkerchief is classifiable in
Subheading 6213.20.10 or 6213.20.20, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
Note 6 to Chapter 58, HTSUSA, defines "embroidery" for
purposes of heading 5810. The Explanatory Notes to heading 5810,
which constitute the official interpretation of the tariff
schedule at the international level, indicate that embroidery
produces an ornamental effect on the textile or other material.
The subject handkerchief is embroidered in one corner with a
triangle measuring 14 cm by 9 cm in non-contrasting stitching.
The embroidery on this handkerchief does not produce an
ornamental effect. Therefore, the embroidery on this article
-2-
does not affect the classification of the merchandise since it
fails to perform a commercial purpose.
Heading 6213, HTSUSA, provides for handkerchiefs. The
subject handkerchief is of woven cotton and is therefore
classifiable in subheading 6213.20.1000, HTSUSA.
HOLDING:
The subject merchandise is classifiable in subheading
6213.20.1000, HTSUSA, which provides for handkerchiefs, of
cotton, hemmed, not containing lace or embroidery. The textile
category is 330 and the rate of duty is 14 percent ad valorem.
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division