CLA-2-61:OT:RR:NC:TA:353
Fun World
Ms. Irene Tsiavos
80 Voice Road
Carle Place, New York 11514
RE: The tariff classification of novelty ties from China.
Dear Ms. Tsiavos:
In your letter dated August 23, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Item 5312 Musical Bow Tie is made of knit 100 percent polyester fabric. The well made novelty bow tie is attached to a header that states “St. Pats Musical Bowtie”, and plays “When Irish Eyes are Smiling” when one squeezes the center of the bow. Attached to the bow is tunneled elastic with a hook and loop closure to facilitate being worn around the neck. The tie fabric is green or green with white shamrocks and is stuffed with poly fill.
The color green and shamrocks are not limited to use on St. Patrick’s Day and the bow ties are not festive articles.
Subheading 6117.80.87 covers ties and bow ties of the kind generally worn by men; they may be ready-made, in which case they are commonly secured to the collar by means of a metal or plastic clasp and are designed to resemble regular ties in all respects save that they need not actually be tied. Ties and bow ties conform to a certain standard of acceptable dress, i.e., of a kind customarily worn as an accessory to traditional wearing apparel, such as a suit or sport coat. The "bow tie" in question is made of bright fabric, is stuffed with poly fill, and is secured to the neck by non-traditional elastic. Since the instant "bow tie" would not be worn with traditional wearing apparel, it is not a bow tie for the purposes of heading 6215.
The applicable subheading for the novelty bow ties will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent 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 http://www.usitc.gov/tata/hts/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division