The tariff classification of cut necktie components from Korea

NY A87908 October 1, 1996 CLA-2-62:RR:NC:WA:353 A87908 CATEGORY: Classification TARIFF NO.: 6215.20.0000 Mr. Steven S. Ahn Excalibur International 3250 Wiltshire Boulevard Los Angeles, California 90010 RE: The tariff classification of cut necktie components from Korea Dear Mr. Ahn: In your letter dated September 6, 1996 you requested a classification ruling. A sample of cut components was submitted for review with your request. The submitted sample consists of components of a necktie that has been cut from fabric sections that has been printed with pre-marked lines of demarcation that indicated how much fabric is needed to produce one necktie and to display exactly where the pattern has been layed on the fabric. You state that these necktie components, enough to produce one necktie, will be imported into the United States from fabric produced and cut into necktie components in Korea. The components will be finished in the United States by sewing and the addition of an interlining. GRI 2(a), HTSUS reads as follows: 2. (a) Any reference in a heading to an article shall be taken to include reference to that article, incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. Customs does not require that all the pieces be present before we classify merchandise as "unassembled". But the term does imply that a sufficient number or type or elements be present to constitute a substantially complete but unfinished product. When assembled, the imported cut neckties components are dedicated for use and possess the approximate shape of a finished necktie. We are of the opinion that the imported cut components are indispensable to the structure of the final product, include the most important constituent materials of the necktie and have the essential character of a finished necktie. The applicable subheading for the cut necktie components will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ties, bow ties and cravats: Of man-made fibers. The duty rate will be 26.2 cents per kilogram plus 13.3 percent ad valorem.. The cut neckties components falls within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Marti Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division