The tariff classification of a bandana and fabric marker set from China.

NY K88081 August 10, 2004 CLA-2-65:RR:NC:3:353 K88081 CATEGORY: Classification TARIFF NO.: 6213.20.1000 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a bandana and fabric marker set from China. Dear Mr. Maher: In your letter dated July 20, 2004, on behalf of Roseart, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5274, Fuzzy Bandana Set consists of a bandana measuring approximately 17 ½” square (44 cm) and three fabric markers liquid sparkles and sequins. The items are in a blister package. The bandana can be worn on the head or neck and is made of woven 100% cotton fabric with nylon flocking. The fabric markers are used to color in the design on the bandana. GRI 3 (b)…goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character. The bandana imparts the essential character of style 5274. Chapter 62 Note 7 states “Scarves and articles of 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.”       The applicable subheading for style 5274 will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handkerchiefs: Of cotton: Hemmed, not containing lace or embroidery. The rate of duty will be 13.2 percent ad valorem 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