CBP Ruling K89993 — The tariff classification of handkerchiefs from China.

Tariff classification

Headings: 6213

Product description

As requested, the samples will be returned to you. You have submitted two samples. Style 18-857-00 consists of three woven 100% cotton bandanas. The items feature hemmed edges and measure approximately 20 inches in length and 20 inches in width (51 centimeters square). The items feature the words “Carhartt” and various slogans and logos woven into the fabric. The bandanas are packaged in a flimsy wood tray type box with a PVC cover. The box is considered usual packing for this type of merchandise. Style 18-858-00 consists of three woven 100% cotton bandanas. The items feature hemmed edges and measure approximately 21.5 inches in length and 21.5 inches in width (54.5 centimeters square). The items feature the words “Carhartt” and various slogans and logos woven into the fabric. The bandanas are packaged in a flimsy wood crate type box with a PVC cover. The box is considered usual packing for this type of merchandise. Chapter Note 62 (7) HTS, 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).”

CBP rationale

The applicable subheading for styles 18-857-00 and 18-858-00 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.

Full text

NY K89993 CLA-2-62:RNovember 8, 2004R:NC:3:353 K89993 CATEGORY: Classification TARIFF NO.: 6213.20.1000 Mr. Charles D. Ashear Paris Accessories, Inc. 350 Fifth Avenue Floor 70 New York, NY 10118 RE: The tariff classification of handkerchiefs from China. Dear Mr. Ashear: In your letter dated October 13, 2004, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style 18-857-00 consists of three woven 100% cotton bandanas. The items feature hemmed edges and measure approximately 20 inches in length and 20 inches in width (51 centimeters square). The items feature the words “Carhartt” and various slogans and logos woven into the fabric. The bandanas are packaged in a flimsy wood tray type box with a PVC cover. The box is considered usual packing for this type of merchandise. Style 18-858-00 consists of three woven 100% cotton bandanas. The items feature hemmed edges and measure approximately 21.5 inches in length and 21.5 inches in width (54.5 centimeters square). The items feature the words “Carhartt” and various slogans and logos woven into the fabric. The bandanas are packaged in a flimsy wood crate type box with a PVC cover. The box is considered usual packing for this type of merchandise. Chapter Note 62 (7) HTS, 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).” The applicable subheading for styles 18-857-00 and 18-858-00 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 13.2 percent 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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