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October 2024, question 29
Classification · Classification: GRIs, notes and headings
What is the CLASSIFICATION of merchandise invoiced as "polyester scarf" which is composed of 100% polyester and measures 59 centimeters (cm) by 60 cm?
- 6213.90.0700
- 6213.90.1000
- 6214.30.0000
- 6214.90.0090
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CBP's answer: B. B: 6213.90.1000
Chapter 62 Note 8 treats scarves that are square or nearly square, with no side over 60 cm, as handkerchiefs of heading 6213. A 59 cm by 60 cm polyester scarf meets that, and polyester is a man-made fiber, so the line is 6213.90.1000 (B).
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). Chapter 62, Note 8
Handkerchiefs: > Of other textile materials: > Of man-made fibers 6213.90.10.00
Search for: scarves handkerchiefs no side exceeds 60 centimeters
CBP's key cites: HTSUS 6213.90.1000; Chapter 62, Note 8; Chapter 54, Note 1
Question and key from CBP's October 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).