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N201179 N2 Ruling Active

The tariff classification of a scarf from India.

Issued February 2, 2012 by U.S. Customs and Border Protection.

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N2 N201179 (February 2, 2012)

Tariff classification

HTS codes: 6214.90.0010

Headings: 6214

GRI rules applied: GRI 3

Product description

The submitted sample, identified as style number 5950, is a scarf constructed of woven cotton fabric. The scarf is rectangular in shape and measures approximately 71 ½ inches in length and approximately 25 inches in width, exclusive of a three inch self fringe. The item will be used as both a scarf and a sarong and will be marketed and sold as such. The item is equally classifiable under tariff headings 6211 (other garments) and 6214 (shawls and scarves). Neither use imparts the essential character of the item, which will be classified in accordance with GRI 3 (c) under the heading which occurs last in the tariff among those equally meriting consideration. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for style number 5950 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

N201179 February 2, 2012 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6214.90.0010 Ms. Ivory Wong American Eagle Outfitters 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of a scarf from India. Dear Ms. Wong: In your letter, dated January 19, 2012, on behalf of Blue Star Imports L.P., you requested a tariff classification ruling. The submitted sample, identified as style number 5950, is a scarf constructed of woven cotton fabric. The scarf is rectangular in shape and measures approximately 71 ½ inches in length and approximately 25 inches in width, exclusive of a three inch self fringe. The item will be used as both a scarf and a sarong and will be marketed and sold as such. The item is equally classifiable under tariff headings 6211 (other garments) and 6214 (shawls and scarves). Neither use imparts the essential character of the item, which will be classified in accordance with GRI 3 (c) under the heading which occurs last in the tariff among those equally meriting consideration. The sample will be returned to you as requested. The applicable subheading for style number 5950 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 rate of duty 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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