OT:RR:CTF:FTM H304240 TSM
Ms. Angie McDaniel
Oxford
555 S. Victory Drive
Lyons, GA 30436
RE: Revocation of New York Ruling Letter (“NY”) N284136; The tariff classification of a neck tie from Italy.
Dear Ms. McDaniel:
This is in reference to NY N284136, dated March 31, 2017, concerning the tariff classification of a certain neck tie. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the neck tie at issue under subheading 6215.10.00, HTSUS, which provides for “Ties, bow ties and cravats: Of silk or silk waste.” Upon additional review, we have found this classification to be incorrect. For the reasons set forth below we hereby revoke NY N284136.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 54, No. 21, on June 3, 2020, proposing to revoke NY N284136, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice.
FACTS:
In NY N284136, the neck tie at issue was described as follows:
Style 91-21071 is a man’s neck tie. The tie has an outer shell composed of 55% linen, 45% silk woven fabric, interlinings composed of 63% cotton, 20% wool, 17% viscose and a lining composed of 57% polyester, 43% viscose. You state that the outer shell is 55%, the interlining is 30% and the lining is 15% the weight of the tie. The neck tie measures approximately sixty inches in length and 3¼ inches at its widest point.
ISSUE:
What is the tariff classification of the neck tie at issue?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
6215 Ties, bow ties and cravats:
6215.10.00 Of silk or silk waste
* * *
6215.90.00 Of other textile materials
* * *
Subheading Note 2(A) to Section XI, provides as follows:
Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.
* * *
Note 2(A) to Section XI, HTSUS, provides as follows:
Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture or two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
* * *
When interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Explanatory Subheading Note 2 to Section XI provides in relevant part as follows:
(A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account
* * *
Explanatory Note 2 to Section XI provides in relevant part as follows:
(A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
* * *
The General Explanatory Note to Section XI provides in relevant part as follows:
(A) Classification of products composed of mixed textile materials
(See Note 2 to Section XI)
A textile product classifiable in any heading in Chapters 50 to 55 (waste, yarn, woven fabric, etc.) or in heading 58.09 or 59.02 and of a mixture of two or more different textile materials is to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
The textile materials may be mixed:
prior to or during spinning;
during twisting;
during weaving.
In the case of products (other than those of heading 58.11) consisting of two or more textile fabrics of different composition assembled in layers by sewing, gumming, etc., classification is determined in accordance with Interpretative Rule 3. Accordingly, Note 2 to Section XI applies only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole.
* * *
Pursuant to Note 2(A) to Section XI, HTSUS, and Subheading Note 2(A) to Section XI, HTSUS, goods consisting of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. However, consistent with the ENs to Section XI, we note that the mixture of textile materials contemplated in the above-referenced notes to Section XI is not a mixture of two or more separate fabrics, but a mixture of two or more textile materials, mixed prior to or during spinning, during twisting, or during weaving. In case of products consisting of two or more textile fabrics of different composition assembled by sewing, classification is determined in accordance with GRI 3, which is utilized to select which fabric will determine classification and which part of the garment that fabric comprises.
GRI 3 states, in pertinent part, that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The neck tie at issue is composed of the outer shell, the interlinings, and the lining. Therefore, it qualifies as a composite good with separable components. Pursuant to GRI 3(b), composite goods are classified as if they consisted of the material or component which gives them their essential character. The term “essential character” is not defined within the HTSUS, GRIs or ENs. However, EN VIII to GRI 3(b) gives guidance, stating that: “[T]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the good.” In the instant case, we find that the outer shell contributes the most to the overall look and feel of the neck tie at issue. Therefore, we conclude that the essential character of the neck tie is imparted by the outer shell, which is composed of 55% linen and 45% silk fabric. Since linen predominates by weight over silk, we find that for tariff classification purposes the tie at issue is a tie composed of linen, provided for in heading 6215, HTSUS, and specifically in subheading 6215.90.00, HTSUS, which provides for “Ties, bow ties and cravats: Of other textile materials.”
HOLDING:
By application of GRIs 1 and 6, we find that the neck tie at issue is classified under heading 6215, HTSUS, and specifically in subheading 6215.90.00, HTSUS, which provides for “Ties, bow ties and cravats: Of other textile materials.” The 2019 column one, general rate of duty is 5% ad valorem.
EFFECT ON OTHER RULINGS:
NY N284136, dated March 31, 2017, is hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
For Craig T. Clark, Director
Commercial and Trade Facilitation Division