CLA-2-62:RR:NC:N3:353
Ms. Kathleen Root
Barthco Trade Consultants
The Navy Yard
5101 S. Broad St.
Philadelphia, PA 19112
RE: The tariff classification of scarves from Italy.
Dear Ms. Root:
In your letter dated February 15, 2007, on behalf of Sugartown Worldwide, Inc., you requested a classification ruling. The sample will be returned to you as requested.
Two samples were submitted with your request.
Style 65706 is a pocket square made of woven 100% silk fabric and measures 18 ½ “ square, approximately 47 cm.
Style 65906 is a pocket square made of woven 100% linen fabric and measures 19 ½” square, approximately 49.5 cm.
As per Chapter 62 Note 7, "Scarves and articles of the scarf type, or 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 Style 65706 will be 6213.90.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Handkerchiefs: Of other textile materials: Of silk or silk waste: Containing 70 percent or more by weight of silk or silk waste." The rate of duty will be 1.1% ad valorem.
The applicable subheading for the Style 65906 will be 6213.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handkerchiefs: Of other textile materials: Other.” The duty rate will be 5.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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