CLA-2-62:S:N:N5:353 883710

Mr. Joseph L. Giumentaro
Ameri-can Customhouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, N. Y. 14213

RE: The tariff classification of a men's silk necktie from Canada.

Dear Mr. Giumentaro:

In your letter dated March 8, 1993, on behalf of Watson Brothers Ltd. you requested a tariff classification ruling. The sample submitted is a men's silk necktie which you state is composed approximately 60 percent by weight of silk, 35 percent by weight polyester interlining, 4 percent acetate tipping and less than 1 percent polyester thread. As per Customs laboratory analysis the tie consists of 28.8 percent by weight, woven silk outer shell, 40.4 percent woven polyester interlining and 30.8 percent woven acetate lining.

The applicable subheading for the silk tie will be 6215.10.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for ties, bow ties and cravats, of silk or silk waste, containing 50 percent or more by weight (including any linings or interlinings) of textile materials other than silk or silk waste.. The rate of duty will be 8 percent ad valorem. The tie falls within the textile category 659. Based upon international textile trade agreements, products of Canada are not subject to quota restraints or visa requirements.

Goods classifiable under subheading 6215.10.0025 Harmonized Tariff Schedule of the United States (HTS), which have originated in the territory of Canada, will be entitled to a 4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport