The tariff classification of scarves and headband from China.

NY K88196 August 12, 2004 CLA-2-62:RR:NC:3:353 K88196 CATEGORY: Classification TARIFF NO.: 6214.90.0010; 6117.80.8500; 6117.10.2030 Mr. Michael A. Kohn Eurpsville Enterainment 52-35 74th Street Elmhurst, NY 11373 RE: The tariff classification of scarves and headband from China. Dear Mr. Kohn: In your letter dated August 2, 2004, on behalf of Grampas Garden, Inc., you requested a tariff classification ruling. You have submitted three samples. The first sample is a scarf. One side of the scarf is made of woven cotton fabric and the other side is made from a knit man-made fiber fleece fabric. The scarf measures approximately 6 ½ inches wide and 52 inches in length. The scarf contains a fill of 98% flax seed and 2% cinnamon chips and cloves. The fill allows for the products to heat up in a microwave and retain heat for a short amount of time. The reversible scarf is comprised of materials classifiable in different subheadings, woven cotton fabric on one side (6214.90) and knit man-made fiber fabric on the other side (6117.80). GRI3(c) provides that when goods cannot be classified by reference 3(a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The tariff provision for man-made woven fabric is the tariff subheading which occurs last. The headband measures approximately 3 ½ inches wide and is made of a knit fleece man-made fiber fabric. The headband contains a fill of 100% flax seed. The fill allows for the products to heat up in a microwave and retain heat for a short amount of time. You state that this item is classifiable under subheading 6214 (HTS); as woven. Examination by this office finds this item is a knit, not woven, headband. The third item is a scarf made of knit man-made fiber fleece fabric. The scarf measures approximately 6 ½ inches wide and 52 inches in length. The scarf contains a fill of 98% flax seed and 2% cinnamon chips and cloves. The fill allows for the products to heat up in a microwave and retain heat for a short amount of time. You state that this item is classifiable under subheading 6214 (HTS); as woven. Examination by this office finds this item is a knit, not woven, scarf. The applicable subheading for the reversible scarf will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, mantillas, veils and the like: of other textile materials, of cotton. The rate of duty will be 11.3 percent ad valorem. The applicable subheading for the headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the knit scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.3 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