HS Code for Cotton handkerchief

Cotton handkerchiefs are classified under HS code 6213.20. This classification is governed by the rules of Chapter 62, which encompasses articles of apparel and clothing accessories that are not knitted or crocheted (woven). Heading 6213 is dedicated exclusively to handkerchiefs. According to the Chapter Notes, handkerchiefs are defined as articles of which no side exceeds 60 cm. If any side exceeds this dimension, the item might be classified as a scarf or muffler under heading 6214. Subheading 6213.20 specifically addresses those made of cotton. The classification process involves identifying the manufacturing technique (weaving) and the fiber content (cotton). Under GRI 1 and 6, the specific description of \"handkerchiefs of cotton\" in the nomenclature provides a clear path for this code. It is essential to distinguish these from knitted versions, which would fall under Chapter 61, or from bulk fabric that has not yet been cut and hemmed into individual units. The classification remains the same regardless of whether the handkerchief is plain, embroidered, or printed, provided the cotton content is predominant by weight.

Products Included

• Woven cotton pocket squares
• Standard cotton handkerchiefs
• Embroidered cotton handkerchiefs (woven)
• Printed cotton handkerchiefs
• Hemmed cotton squares for personal use

Common Misclassification

A common misclassification occurs with HS code 6214.90, which covers scarves and mufflers; this happens when the dimensions of the cotton square exceed 60 cm per side. Another frequent error is using HS code 6117.80 for knitted handkerchiefs, which belong in Chapter 61. Furthermore, some importers mistakenly use 6307.90 (other made-up articles), but 6213.20 is more specific and takes precedence according to GRI 3(a). Finally, if the handkerchief is made of silk, it must be classified under 6213.90 rather than the cotton-specific code.

FAQ

What is the HS code for cotton handkerchief?

The HS code for woven cotton handkerchiefs is 6213.20.

What is the maximum size for an item to be classified as a handkerchief?

Per the Chapter 62 notes, a handkerchief must not have any side exceeding 60 centimeters; otherwise, it is classified as a scarf or other accessory.