CLA-2-62:RR:NC:3:353 F84290
Ms. Lisa M. Corley
JAS Forwarding (USA), Inc.
3400 International Airport Dr.
Suite 700
Charlotte, NC 28028
RE: The tariff classification of a tie interlining from Italy.
Dear Ms. Corley:
In your letter dated February 23, 2000, on behalf of Lincra USA, Inc., you requested a tariff classification ruling. You supplied one sample of the product as imported and fabric swatches of the various materials from which the merchandise will be constructed.
The merchandise is called a cut lining, Items, TL 200, TL 300, TL 400, TL 600, TL 700, TL 800, TL 900, TL 20 and TL 22. Examination of the sample reveals that the item is an interlining for a tie that is cut to the shape of a tie, but otherwise unfinished. The Items TL 200, TL 300, TL 400, TL 600, TL 700, TL 800 and TL 900 interlinings are composed of woven 20% wool/35% polyester/45% acrylic fabric. Items TL 20 and TL 22 interlinings are composed of woven 100% polyester fabric.
You state that you believe that because the cut lining (interlining) is not a finished accessory, the composition of the fabric should determine the classification, which you believe is under subheading 5515.21.0090.
Chapter 62 Note 1 to the Harmonized Tariff Schedule of the United States (HTS), states “This chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles…” Section XI Note 7 (a) states “For the purposes of this section, the expression "made up" means: (a) Cut otherwise than into squares or rectangles…” The item at hand is cut to the shape of a tie and is considered “made up.” A tie is a clothing accessory and classified in heading 6215.
The applicable subheading for the Items, TL 200, TL 300, TL 400, TL 600, TL 700, TL 800, TL 900, TL 20 and TL 22 tie interlinings will be 6217.10.90.9085, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of…clothing accessories,…: Parts: Other, Other: Of man-made fibers.” The rate of duty will be 15% ad valorem.
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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division