N122643 N1 Ruling Active

The tariff classification of novelty bow ties from China.

Issued October 5, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

Product description

The samples will be returned to you. Item Y119581Bl Bow Tie 3 Asst. is novelty bow ties made of woven 100% polyester fabric. One bow tie has a green background with green and dark green shamrocks. The second tie has a darker green background with light green shamrocks and the third tie is a green and white plaid with green shamrocks. The bow ties have an elastic attached at the back and are attached to a card that says “St. Patrick’s Day Party Bow Tie”; however, shamrocks are a generic Irish symbol not limited to a festive occasion. 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, 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.

CBP rationale

The applicable subheading for the novelty bow ties, Item Y119581Bl, will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.

Full text

N122643 October 5, 2010 CLA-2-62-:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Kathleen Root Barthco Trade Services, Div. of OHL 5101 S. Broad Street Philadelphia, Pennsylvania 19112 RE: The tariff classification of novelty bow ties from China. Dear Ms. Root: In your letter dated September 1, 2010, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling. The samples will be returned to you. Item Y119581Bl Bow Tie 3 Asst. is novelty bow ties made of woven 100% polyester fabric. One bow tie has a green background with green and dark green shamrocks. The second tie has a darker green background with light green shamrocks and the third tie is a green and white plaid with green shamrocks. The bow ties have an elastic attached at the back and are attached to a card that says “St. Patrick’s Day Party Bow Tie”; however, shamrocks are a generic Irish symbol not limited to a festive occasion. 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, 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, Item Y119581Bl, will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty 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

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