CLA-2-:OT:RR:NC:TA:353
Mr. Ronald Swartz
Mimibiz, LLC
7040 W. Palmetto Park Road #4-264
Boca Raton, Florida 33433
RE: The tariff classification of bandanas from China/India.
Dear Mr. Swartz:
In your letter dated January 5, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are bandanas made of woven 100 percent cotton and 100 percent polyester fabric. The bandanas are hemmed on all sides and measure 21” x 21”, which is approximately 53 centimeters square.
Chapter 63 Note 7 states: 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 cotton bandana will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handkerchiefs: of cotton: hemmed, not containing lace or net. The duty rate will be 13.2 percent ad valorem.
The applicable subheading for the polyester bandana 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 percent 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division