Custom Broker exam April 2022 Q49

GRI 1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes …

GR 3a. The heading which provides the most specific description shall be preferred to headings providing a more general description.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and 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, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

Applying these rules, we have to first compare the different chapter headings 6117, 6213, and 6214 and review any relevant section or chapter notes to find the correct chapter heading. Once we identify the correct heading, then we compare at the sub-heading level within that heading.

6214 Shawls, scarves, mufflers, mantillas, veils and the like:

Chapter 62 Note 7. 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). Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214.

Here we have a square scarf with each side of 55 cms which does not exceed 60 cms. Though chapter heading 6214 specifically enumerates scarves, square scarves, of which no side exceeds 60 centimeters, are to be classified as handkerchiefs under heading 6213. Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214 but here the scarf does not have any side exceeding 60 cms.

6213 Handkerchiefs:
6213.20 Of cotton:

6213.90 Of other textile materials:
Of silk or silk waste:
6213.90.05 00 Containing 70 percent or more by weight of silk or silk waste

Section XI Note 2. (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

Here, the scarf contains 75% silk and 25% cotton. As this scarf is a mixture of two textile materials, and silk predominates by weight, under the terms of Note 2 to Section XI, the woven scarf is to be are to be classified as if consisting wholly of that one textile material viz. silk which predominates by weight over each other single textile material. So this is not of cotton and hence not classifiable under 6213.20 but will be classifiable under chapter sub heading 6213.90 Of other textile materials.

As the scarf contains 70 percent or more by weight of silk, it is correctly classifiable under 6213.90.0500 which is answer choice C.