CLA-2 RR:TC:FC 959212K
Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, New York 14213
Re: Reconsideration of New York Ruling Letter (NYRL) A80618,
Dated March 18, 1996; Neck
Tie In A Bottle
Dear Ms. Hagyard:
In your letter dated April 30, 1996, on behalf of your
client, Empire Trading, you requested that we reconsider NYRL
A80618, dated March 18, 1996. The ruling held that a man's
necktie contained in a bottle, was classified as a tie of man
made fibers in subheading 6215.20.0000, Harmonized Tariff of the
United States (HTSUS) (1996), dutiable at 26. 2 cents, plus 13.3
percent ad valorem, and subject to quota as a textile product of
Korea. The bottle was separately classified as a glass bottle of
a kind used for conveyance or packing of goods, in subheading
7010.92.5065, HTSUS, free of duty. You opine that the product, a
tie in a bottle, is a novelty article classified in subheading
9505.90.6090, HTSUS, free of duty. Our decision follows.
FACTS:
A sample of a tie in a bottle was submitted. The man's
necktie is made in Korea of 100 percent polyester. The scene on
the sample necktie depicts various U.S. paper currency. The
brochure depicts ties in bottles with other scenes such as a
violin, wolves or similar animals and fish. The bottle is
approximately 12 inches in height, 2 « inches in circumference at
the bottom and narrows to one inch at the neck. The bottle is in
the shape of a 750 millimeter container for wine or other
beverages. The tie from Korea is inserted and positioned in the
bottle so that it hangs properly. The bottle is then capped,
labeled and boxed. The bottle, label, shrink cap, and box are
all made in Canada. No information was submitted to show the
values of the tie, and other materials. The label states "Tie
One On". When the tie is removed from the bottle, it can be worn
by a man in the same manner as any other man's necktie. The
necktie appears well constructed and durable. It is stated that
the product is sold as a novelty item to be used as a gift or a
conversation piece.
ISSUE:
The issue is whether a man's necktie and glass container are
separately classified.
LAW AND ANALYSIS:
Heading 9505, HTSUS, provides for festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles; parts and accessories thereof. There is no dispute
that the necktie as described above is a standard man's necktie
not classified by itself in heading 9505 and that the glass
bottle is a container for packing and marketing of goods not
classified by itself in heading 9505. The tie may be removed
from its container and used as any other standard man's necktie.
The label on the glass container "Tie One On" does not change the
fact that we have merchandise, a necktie, packaged and sold in a
container.
The General Rule of Interpretation (GRI) 5, HTSUS states as
follows:
5. In addition to the foregoing provisions, the following
rules shall apply in respect of the
goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for
long-term use and entered with the articles for which
they are intended, shall be classified with such
articles when of a kind normally sold therewith. This
rule does not, however, apply to containers which give
the whole its essential character;
(b) Subject to the provisions of rule 5(a) above,
packing materials and packing containers entered with
the goods therein shall be classified with the goods if
they are of a kind normally used for packing such
goods. However, this provision is not binding when
such packing materials or packing containers are
clearly suitable for repetitive use.
The glass bottle is not the type of packing container which
is normally sold with or used for packing a man's necktie.
Accordingly, the glass bottle is classified separately.
HOLDING:
The man's necktie, as described above, is classified as
ties, bow ties and cravats of man- made fibers, in subheading
6215.20.0000, HTSUS, with duty at the 1996 general rate of 26.2
cents per kg., plus 13.3 percent ad valorem and at the 1997
general rate 26 cents per kg., plus 13.3 percent ad valorem. The
quota category is 659.
The designed textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are
the result of international bilateral agreements which are
subject to frequent negotiations and changes, we suggest that you
check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an issuance of the U.S.
Customs Service which is updated weekly and is available at the
local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any restraints or requirements.
The glass bottle is classified as glass containers (with or
without their closures), of a kind used for conveyance or packing
of goods, in subheading 7010.92.50, HTSUS, with a 1996 free rate
of duty.
NYRL A80618 dated March 18, 1996, is affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division