The tariff classification of a novelty bow tie from China, India and Vietnam.

N028586 June 10, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a novelty bow tie from China, India and Vietnam. Dear Ms. Tsiavos: In your letter dated May 143, 2008, you requested a classification ruling. The submitted sample is an Item # 5311 Irish Bow Tie constructed of green knit polyester fabric with a small amount of metalized strip that is separate and distinct from the other yarns which comprise the good. It is packed on a cardboard header which reads “Shimmering shamrock Tie” and “A lucky bow tie with elastic.” Item # 5311 is approximately 4-½ inches in width, stuffed with polyfil and secured around the neck by means of elastic; it is not knotted, but made to look like a bowtie by securing self-fabric in a tight circle around the center of the item. 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 polyfil, 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 Item # 5311 Irish Bow Tie will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% 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/. Item # 5311 falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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