CLA-2-63:OT:RR:NC:N3:349
Ms. Kathy Gallogly
EWC Global Logistics
100 North Centre Avenue, Suite 200
Rockville Centre, NY 11570
RE: The tariff classification of a towel, bandana, and hat from China
Dear Ms. Gallogly:
In your letter dated November 17, 2015 you requested a tariff classification ruling on behalf of your client, Occunomix International LLC. Your letter was accompanied by three samples which you describe as a “Cooling Towel,” “Cooling Bandana” and “Cooling Doo Rag.” The samples are being returned to you, as requested.
You state that all three items are intended to provide a “cooling” effect when worn. To enable the cooling effect, each item must be soaked in water, the excess water wrung out and the item snapped to activate. The cooling effect is a direct result of the yarn construction. You state that there are no chemical treatments applied to the fabric.
The Cooling Towel is a towel made from 90 percent polyester and 10 percent nylon woven fabric. The fabric is brushed. It measures approximately 10 x 41½ inches. All of the edges are finished with an overlock stitch.
The Cooling Doo Rag is a seamed skull-cap style hat. It is made from 100 percent polyester woven fabric. The snug-fitting cap covers the crown of the head and has a banded bottom with two self-fabric ties used to secure the item on the head. The two self-fabric ties each measure approximately 8 inches in length and hang down from the back of the cap.
The Cooling Bandana is a bandana constructed from 100 percent polyester woven fabric. The bandana is hemmed on four sides and measures approximately 23 inches square.
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 item measures approximately 23 inches, or less than 60 centimeters, and is, therefore, classified as a handkerchief under heading 6213.
The applicable subheading for the Cooling Towel will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Other.” The duty rate will be 9.9 percent ad valorem.
The applicable subheading for the Cooling Doo Rag will be 6505.00.8090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
The applicable subheading for the Cooling Bandana will be 6213.90.1000, HTSUS, which provides for "Handkerchiefs: Of other textile materials: Of man-made fibers.” The duty rate will be 10.8 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 National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division