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The tariff classification of scarves from France.
Issued September 24, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N075021 (September 24, 2009)
Tariff classification
HTS codes: 6214.90.0010, 6117.10.2030
GRI rules applied: GRI 3
Product description
Two scarves for Style ECH PO were submitted with your request. The Navy colored scarf is made of knit fleece 100 percent polyester fabric. The Black and White reversible scarf is made of knit 100 percent fleece fabric on one side and woven 100 percent cotton on the reverse side. Both scarves have an elastic band inside the scarf to give a ruffled effect. The scarves measure approximately sixty four inches long x four inches wide. The reversible scarf is comprised of materials classifiable in different subheadings, woven cotton fabric on one side (6214.90) and knit man-made fiber fabric on the other side (6117.80). GRI 3 (c) provides that when goods cannot be classified by reference 3(a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The tariff provision for the cotton woven fabric is the tariff subheading which occurs last.
CBP rationale
The applicable subheading for the Style ECH PO Navy Scarf, will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other. The applicable subheading for the Style ECH PO Reversible Black and White Scarf will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, Of cotton.
Full text
N075021 September 24, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030, 6214.90.0010 Ms. Anne Amice Qualcham LLC 10449 Whitebridge Lane St. Louis, Missouri 63141 RE: The tariff classification of scarves from France. Dear Ms. Amice: In your undated letter received by this office September 09, 2009, you requested a tariff classification ruling. Two scarves for Style ECH PO were submitted with your request. The Navy colored scarf is made of knit fleece 100 percent polyester fabric. The Black and White reversible scarf is made of knit 100 percent fleece fabric on one side and woven 100 percent cotton on the reverse side. Both scarves have an elastic band inside the scarf to give a ruffled effect. The scarves measure approximately sixty four inches long x four inches wide. The reversible scarf is comprised of materials classifiable in different subheadings, woven cotton fabric on one side (6214.90) and knit man-made fiber fabric on the other side (6117.80). GRI 3 (c) provides that when goods cannot be classified by reference 3(a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The tariff provision for the cotton woven fabric is the tariff subheading which occurs last. The applicable subheading for the Style ECH PO Navy Scarf, will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other." The duty rate will be 11.3 percent ad valorem. The applicable subheading for the Style ECH PO Reversible Black and White Scarf will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, Of cotton.” The duty rate will be 11.3 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 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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