N257651 N2 Ruling Active

The tariff classification of a novelty necktie from China.

Issued October 20, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

Product description

The sample will be returned to you, as requested. Style AC 15-0065 is a Light-Up Tie. The novelty necktie measures 18 inches long and is constructed of 100% woven polyester fabric with a backing of 100% non-woven polyester fabric. The silhouette of the necktie is illuminated by embedded LED lights. The lights are powered by a button cell lithium battery and are activated by pressing the button on the back of the tie. The lights are made to go on in a steady beam or flash intermittently. The novelty tie is secured around the neck by a 3/8-inch elastic strap. 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 necktie in question is not of a size and quality usually associated with men’s neckties. Although you claim that the necktie will be packaged and marketed with a Halloween theme, the necktie does not incorporate any recognized festive motifs limiting the article to Halloween use.

CBP rationale

The applicable subheading for Style AC 15-0065 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers.

Full text

N257651 October 20, 2014 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Kim Benedetto Seasons, USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a novelty necktie from China. Dear Ms. Benedetto: In your letter dated September 19, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style AC 15-0065 is a Light-Up Tie. The novelty necktie measures 18 inches long and is constructed of 100% woven polyester fabric with a backing of 100% non-woven polyester fabric. The silhouette of the necktie is illuminated by embedded LED lights. The lights are powered by a button cell lithium battery and are activated by pressing the button on the back of the tie. The lights are made to go on in a steady beam or flash intermittently. The novelty tie is secured around the neck by a 3/8-inch elastic strap. 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 necktie in question is not of a size and quality usually associated with men’s neckties. Although you claim that the necktie will be packaged and marketed with a Halloween theme, the necktie does not incorporate any recognized festive motifs limiting the article to Halloween use. The applicable subheading for Style AC 15-0065 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…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 Rosemarie Hayward via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →