CLA-2-62:OT:RR:NC:N3:348
Ms. Angie McDaniel
Oxford
555 S.Victory Drive
Lyons, GA 30436
RE: The tariff classification of a neck tie from Italy
Dear Ms. McDaniel:
In your letter dated February 28, 2017, you requested a tariff classification ruling on behalf of your client, Lanier Apparel. The sample will be returned to you under separate cover.
Style 91-21071 is a man’s neck tie. The tie has an outer shell composed of 55% linen, 45% silk woven fabric, interlinings composed of 63% cotton, 20% wool, 17% viscose and a lining composed of 57% polyester, 43% viscose. You state that the outer shell is 55%, the interlining is 30% and the lining is 15% the weight of the tie. The neck tie measures approximately sixty inches in length and 3¼ inches at its widest point.
The applicable subheading for this style will be 6215.10.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ties, bow ties and cravats: Of silk or silk waste waste, Containing 50 percent or more by weight (including any linings and interlinings) of textile materials other than silk or silk waste waste.” The duty rate will be 7.2% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division