Bridal veils of woven fabric generally fall within this heading as articles 'of the like' to shawls and scarves. However, veils with significant ornamentation (e.g., lace edging) may be classified under lace or embroidery headings depending on the predominant character. CBP has issued rulings on specific veil constructions, and importers of high-volume bridal accessories should consider a binding ruling for certainty.

CBP scrutinizes transaction value for luxury accessories. Importers should retain the commercial invoice, purchase order, proof of payment, and any licensing or royalty agreements. For branded scarves, the value of any trademark or design royalty paid as a condition of sale must be included in the dutiable value. First-sale valuation may be available for multi-tier supply chains but requires advance disclosure.