Classification of a cotton handkerchief

HQ 084964 September 19, 1989 CLA-2 CO:R:C:G 084964 CB CATEGORY: Classification TARIFF NO.: 6213.20.1000 Mr. Edmund A. Goodhue, Jr. John A. Conkey & Company, Inc. 67 Broad Street Boston, MA 02109 RE: Classification of a cotton handkerchief Dear Mr. Goodhue: This ruling is in response to your letter of July 14, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for a cotton handkerchief. FACTS: The subject handkerchief is of woven cotton and embroidered in one corner with a triangle measuring 14 cm by 9 cm. The embroidery is in non-contrasting stitching. ISSUE: Whether the subject handkerchief is classifiable in Subheading 6213.20.10 or 6213.20.20, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. Note 6 to Chapter 58, HTSUSA, defines "embroidery" for purposes of heading 5810. The Explanatory Notes to heading 5810, which constitute the official interpretation of the tariff schedule at the international level, indicate that embroidery produces an ornamental effect on the textile or other material. The subject handkerchief is embroidered in one corner with a triangle measuring 14 cm by 9 cm in non-contrasting stitching. The embroidery on this handkerchief does not produce an ornamental effect. Therefore, the embroidery on this article -2- does not affect the classification of the merchandise since it fails to perform a commercial purpose. Heading 6213, HTSUSA, provides for handkerchiefs. The subject handkerchief is of woven cotton and is therefore classifiable in subheading 6213.20.1000, HTSUSA. HOLDING: The subject merchandise is classifiable in subheading 6213.20.1000, HTSUSA, which provides for handkerchiefs, of cotton, hemmed, not containing lace or embroidery. The textile category is 330 and the rate of duty is 14 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division