CLA-2-62:RR:NC:N3:353 L87325
Ms. Sara Schachner
The Futterman Group
156 Willow Tree Rd.
Monsey, NY 10952
RE: The tariff classification of handkerchiefs from China.
Dear Ms. Schachner:
In your letter dated September164, 2005 you requested a classification ruling.
Two samples of printed bandana style handkerchiefs were submitted with your request. Sample 1 has straight stitch hemming and sample 2 has over-lock stitching. The handkerchiefs are square and are composed of woven 100% cotton fabric. The handkerchiefs measure 54 centimeters on one side.
Chapter 62, Note 7states Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 centimeters, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214.
The applicable subheading for the sample 1 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 rate of duty will be 13.2% ad valorem. The textile category designation is 330.
The applicable subheading for sample 2 will be 6213.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Handkerchiefs: Of cotton: Other." The rate of duty will be 7.1 percent ad valorem. The textile category designation is 330.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division