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July 26, 1999

CLA-2-62:RR:NC:3:353 E84579

CATEGORY: CLASSIFICATION

TARIFF NO.: 6213.10.1000, 6213.20.1000, 6213.90.1000

Mr. Alan Woodruff
Lerner New York
460 West 33rd Street
New York, NY 10001

RE: The tariff classification of scarves from Italy.

Dear Mr. Woodruff:

In your letter dated July 11, 1999 you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you.

There are four styles of scarves, styles 7338, 0541, 7657 and 2018. All the styles measure 21x21 inches and are hemmed. Style 7338 scarf is composed of woven 52% polyester/48% nylon fabric. Style 0541 scarf is composed of woven 75% rayon/25% polyester fabric. Style 7657 scarf is composed of woven 100% cotton fabric. Style 2018 scarf is composed of woven 100% silk fabric.

Chapter 62, 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.” Your scarves measure 21 inches on each side, or 53 centimeters, and are therefore classified as a handkerchief under heading 6213.

The applicable subheading for the Styles 7338 and 0541 scarf will be 6213.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handkerchiefs: Of other textile materials: Of man-made fibers.” The rate of duty will be 11.2% ad valorem.

The applicable subheading for the Style 7657 scarf 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 13.6% ad valorem.

The applicable subheading for the Style 2018 scarf will be 6213.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handkerchiefs: Of silk or silk waste: Containing 70 percent or more by weight of silk or silk waste.” The rate of duty will be 4.3% ad valorem.

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,

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