Shawls, Scarves, Mufflers, Mantillas, Veils and Similar Articles, Knitted or Crocheted

For HTS classification purposes, both scarves and shawls fall within the same heading when knitted or crocheted, so the distinction between them does not affect the heading-level classification. At the subheading level, fiber content — wool, fine animal hair, cotton, synthetic — is the primary determinant of the applicable duty rate, not the article's name or dimensions.

A tubular knitted neck warmer or infinity scarf is generally classified here if its primary function and commercial presentation are as a scarf or muffler. However, if the article more closely resembles a hood or balaclava, a different classification may apply. When the article's form is ambiguous, documenting its commercial marketing and intended use supports the classification position.