The tariff classification of a tie set from China.

N032963 August 4, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6215.10.0025 Mr. Andrew Lockhart Le Chateau Inc. 8300 boul. Decarie Montreal, Quebec Canada H4P 2P5 RE: The tariff classification of a tie set from China. Dear Mr. Lockhart: In your letter received in this office on July 10, 2008, you requested a tariff classification ruling. As requested, the sample will be returned. The submitted sample is a Style #25300 Tie Set in a Gift Box consisting of a tie, handkerchief and cuff links. The three components are packaged in a wooden box that is textile lined and is specially fitted to hold the tie, handkerchief and cuff links. The tie is constructed of woven 100% silk fabric with non-silk textile linings and interlinings, and measures approximately 54-inches in length and 3¾-inches in width at its widest point. The handkerchief is constructed of woven 100% silk fabric, is hemmed on all edges and measures approximately 12-inches square. The square cuff-links are made of non-precious metal. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the silk tie of Style #25300, which provides substantial visual impact to the boxed set and is its most costly component, imparts the essential character of the set. The applicable subheading for the Style #25300 Tie Set in a Gift Box 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, containing 50 percent or more by weight (including any linings and interlinings) of textile materials other than silk or silk waste. The rate of duty will be 7.2 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