CLA-2-62:RR:NC:3:353 K88838

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue
Floor 70
New York, NY 10118

RE: The tariff classification of handkerchiefs from China.

Dear Ms. Ashear:

In your letter dated August 23, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample style WS34416 is a woven 100% cotton handkerchief. The handkerchief features a machine embroidered floral motif and a machine hem. The item measures approximately 11 inches in length and 11 inches in width. The handkerchiefs are packaged for retail sale in a box containing three handkerchiefs.

The applicable subheading for style WS34416 will be 6213.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for handkerchiefs: of cotton: other. The rate of duty will be 7.1 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