CLA-2-62:OT:RR:NC:N3:353
Ms. Eilain Ho
Sunroom Textiles, LLC
1271 Washington Avenue #521
San Leandro, CA 94577
RE: The tariff classification of bandanas from China
Dear Ms. Ho:
In your letter dated February 7, 2011, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are five bandanas made of 100 percent woven cotton fabric. The bandanas are hemmed on all sides, measure 65 centimeters square, and feature various prints.
Chapter 62 Note 7 states that 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). Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214.
The applicable subheading for the bandanas 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 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division