CLA-2-62:RR:NC:3:353 G82728
Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of handkerchiefs from China.
Dear Mr. Pellegrini:
In your letter dated September 20, 2000, on behalf of I. Shalom & Company, Inc., you requested a classification ruling. The samples submitted with the ruling request will be returned per your request.
The submitted samples are Style Nos. 114C, 115C and 146X handkerchiefs constructed of woven 100% cotton fabric. Style No. 114C measures approximately 40 cm x 53 cm. The initial “T” along with abstract designs is embroidered in brown and tan thread; the embroidery dimensions are approximately 6 cm in length and 1 cm in height. Style No. 115C measures approximately 40 cm x 53 cm. The embroidery consists of an abstract design in brown and tan thread; the embroidery dimensions are approximately 5 cm in length and 8 mm in height. Style No. 146X measures approximately 40 cm square. The embroidery consists of one of 18 initials in a variety of thread colors; the embroidered initial measures approximately 22 mm x 18 mm.
You state that the embroidery is not “de minimis” and must be taken into account for classification purposes, and that the handkerchiefs should be classified as “containing lace or embroidery” in subheading 6213.20.2000. This office notes that the operative feature of embroidery is the ornamental characteristic of the stitching. The instant embroidery is negligible, and so limited in its extent as to not require that the handkerchiefs be considered as embroidered.
The applicable subheading for the Style Nos. 114C, 115C and 146X handkerchiefs will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handkerchiefs: Of cotton: Hemmed, not containing lace or embroidery.” The duty rate will be 13.5% ad valorem.
The Style Nos. 114C, 115C and 146X handkerchiefs fall within textile category designation 330. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division