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NY M85977

September 14, 2006

CLA-2-62:RR:NC:N3:353 M85977


TARIFF NO.: 6214.90.0010

Ms. Kathy Trotta
Conair Corporation
150 Milford Rd.
East Windsor, NJ 08520

RE: The tariff classification of a scarf from China.

Dear Ms. Trotta:

In your letter dated August 17, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Model 5844903A048, Printed Fabric Wide Scarf is a reversible scarf made of two strips of fabric, printed fabric on one side and solid fabric on the other. You state that the printed fabric consists of woven 50% polyester/50% cotton fabric and the solid fabric consists of woven 100% polyester fabric. The scarf is approximately 4” X 60”.

Due to the fact that one side of the scarf is to be constructed of a 50/50 blend of fibers, that side is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). It 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 of the one side of the scarf is other than a 50/50 blend it may be reclassified by Customs at that time. The competing subheadings for the scarf are 6214.30 (polyester) and 6214.90 (cotton).

The applicable subheading for the scarf, Model 5844903A048 will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shawls, scarves, mufflers, mantillas, veils and the like: 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/.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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.


Robert B. Swierupski

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