CLA-2-62:OT:RR:NC:N3:348
Mr. Adrian Boslooper
Air Tiger Express (USA) Inc.
149-09 183rd Street
Springfield Gardens, NY 11413
RE: The tariff classification of bandanas from China
Dear Mr. Boslooper:
In your letter dated June 16, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested.
The submitted samples are two bandanas made of 100 percent cotton woven fabric. The bandanas are hemmed on all sides and measure 21" x 21", which is approximately 53 centimeters square.
Chapter 63 Note 7 states, “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 cotton bandanas will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handkerchiefs: of cotton: hemmed, not containing lace or net. The duty rate will be 13.2 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division