CLA-2-62:RR:NC:3:353 K89592

Mr. Zakir Ally
Cgroup US Inc.
12 West 57th Street
5th Floor
New York, NY 10119

RE: The tariff classification of a handkerchief from China.

Dear Mr. Ally:

In your letter dated September 18, 2004, you requested a tariff classification ruling.

The submitted sample style CKC0605-636-1 is a woven 100% cotton bandana. The item features over-lock stitched edges. The item measures approximately 20 inches in length and 20 inches in width (51 centimeters square). The item is printed at intervals with the words “Calvin Klein” and the company’s logo.

Chapter Note 62 (7) HTS, 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).”

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