L88152 L8 Ruling Active

The tariff classification of a scarf from China.

Issued October 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6214.90.0010

Headings: 6214

GRI rules applied: GRI 3

Product description

The sample will be returned to you as requested. The submitted sample, style 5777 is a scarf composed of woven 100% cotton fabric with an acrylic beading embellishment and fringe on each end. The scarf measures approximately 69” long X 4.5” wide including fringe. Style 5777 is classifiable as a scarf in heading 6214 and as an other clothing accessory in heading 6217. General Rule of Interpretation 3 (a) states that “When…goods are, prima facie, classifiable in two or more headings…3 (a) The heading which provides the most specific description shall be preferred to headings providing a more general description…” Therefore, style 5777 is classified as a scarf.

CBP rationale

The applicable subheading for the style 5777 will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Shawls, scarves…Of other textile materials, Of cotton.

Full text

NY L88152 October 27, 2005 CLA-2-62:RR:NC:N3:353 L88152 CATEGORY: Classification TARIFF NO.: 6214.90.0010 Michael Lambert Limited Brands Two Limited Parkway Columbus, OH 43230 RE: The tariff classification of a scarf from China. Dear Mr. Lambert: In your letter dated September 26, 2005 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5777 is a scarf composed of woven 100% cotton fabric with an acrylic beading embellishment and fringe on each end. The scarf measures approximately 69” long X 4.5” wide including fringe. Style 5777 is classifiable as a scarf in heading 6214 and as an other clothing accessory in heading 6217. General Rule of Interpretation 3 (a) states that “When…goods are, prima facie, classifiable in two or more headings…3 (a) The heading which provides the most specific description shall be preferred to headings providing a more general description…” Therefore, style 5777 is classified as a scarf. The applicable subheading for the style 5777 will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Shawls, scarves…Of other textile materials, Of cotton." The duty rate will be 11.3% ad valorem. The textile category designation is 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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

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