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.