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NY K87391

July 21, 2004
CLA-2-62:RR:NC:3:353 K87391


TARIFF NO. 6214.90.0010, 6505.90.2060

Mr. Steve Allan
1617 Sixth Ave., Suite 1000
Seattle, WA 98101

RE: The tariff classification of a scarf and hat from France.

Dear Mr. Allen:

In your letter dated June 29, 2004 you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are a scarf and hat made of the same design fabric. Style 41HFRE50 is a women’s scarf measuring approximately 38” long x 6” wide. One side of the scarf is woven 80% cotton and 20% polyester fabric. The other side is 100% wool fabric. The side of the scarf incorporates two bands of the velvet fabric inserted near each end of the scarf. There is also a decorative buckle attached to the scarf.

Neither the wool fabric, classifiable under heading 6214.20.0000, or the 80% cotton/20% polyester, classifiable under heading 6214.90.0010, imparts the essential character to the scarf, style 41HFRE50. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS.

Style 41HFRE40 is a women’s bucket style hat. The top of the crown is made of woven 80% cotton and 20% polyester velvet. The topside of the brim is woven 100% wool fabric. The vertical portion of the crown is made of a strip of woven 80% cotton and 20% polyester fabric and also a strip of 100% wool. The woven 80% cotton/20% polyester fabric imparts the essential character of the hat.

The applicable subheading for the scarf, style 41HFRE50 will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarvesOf other textile materials, Of cotton.” The duty rate will be 11.3% ad valorem.

The applicable subheading of the hat, style 41HFRE40, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), 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: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other." The duty rate will be 7.5% ad valorem.

There are no quota or visa requirements on this merchandise.

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.


Robert B. Swierupski

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