CLA-2-62:OT:RR:NC:N3:353

Mr. Charles Ashear
Paris Asia, Ltd.
350Fifth Ave, Floor 70
New York, NY 10118

RE: The tariff classification of handkerchiefs from China.

Dear Mr. Ashear:

In your letter dated November 12, 2007, on behalf of Wal-Mart Stores, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted samples are men’s handkerchiefs.

Style G08H100 are handkerchiefs made of woven 100% cotton fabric with a machine hem. The handkerchiefs measure approximately 16”x16” square and are packaged for retail sale in a poly bag containing 6 handkerchiefs.

Style P08H100 are handkerchiefs made of woven 65% polyester/35% cotton fabric with a machine hem. The handkerchiefs measure approximately 16”x16” square and are packaged for retail sale in a poly bag containing 6 handkerchiefs.

  The applicable subheading for the Style G08H100 will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Handkerchiefs: Of cotton: Hemmed, not containing lace or embroidery." The duty rate will be 13.2% ad valorem. The textile category designation is 330.

The applicable subheading for Style P08H100, handkerchief will be 6213.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Handkerchiefs: Of other textile materials: Of man-made fibers." The duty rate will be 10.8% ad valorem. The textile category designation is 630.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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