CLA-2-62:OT:RR:NC:N3:353
Mr. Paul M. Lichstein
RE: The tariff classification of scarf from China.
Dear Mr. Lichstein:
In your letter dated May 28, 2008, you requested a classification ruling. The sample will be returned to you.
The submitted sample Style 801 is a scarf made of woven 50% cotton/50% polyester fabric. The triangular scarf has a cub scout emblem imprinted on the back of the scarf and is worn around the neck to compliment a uniform. The scarf is fastened at the front of the neck by a clip that will be imported separately.
Due to the fact that Style 801 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The scarf will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The scarf may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for Style 801 will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Shawls, scarves…Of other textile materials, Of cotton." The duty rate will be 11.3% ad valorem. The textile category designation is 359.
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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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