CLA-2-62:RR:NC:N3:353
Ms. Miriam Espinoza
Intradeco Apparel
9500 N.W.108th Ave.
Miami, FL 33`78
RE: The tariff classification of a bandana and a pin from China.
Dear Ms. Espinoza:
In your letter dated May 22, 2007, you requested a classification ruling.
The submitted samples are a bandana imported in a cardboard sleeve with a decorative metal pin that is attached to the sleeve. The bandana is made of woven 100% cotton fabric, hemmed on four sides and measures approximately 16 inches square.
The items are not considered “goods put up in sets for retail sale” because the items do not meet a particular need or carry out a specific activity. The bandana is a clothing accessory, the pin is decorative. The goods are classified separately.
Chapter 62, 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." Your scarf measures approximately 16 inches, or less than 60 centimeters, and is therefore classified as a handkerchief under heading 6213.
The applicable subheading for the bandana will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Handkerchiefs: Of cotton: Hemmed, not containing lace or embroidery." The rate of duty will be 13.2% ad valorem.
The applicable subheading for the metal decorative pin will be 7117.19.9000, Harmonized Tariff Schedule of the United Stated (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other." The rate of duty will be 11% 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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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