CLA-2-61:OT:RR:NC:3:353
Tony To
Rainbow Brothers Limited
29/F Paul Y Centre
51 Hung To Road
Kwun Tong
Hong Kong
RE: The tariff classification of a novelty bow tie from China.
Dear Mr. To:
In your undated letter received in this office on July 2, 2008, you requested a classification ruling. As requested, the samples will be returned to you.
The submitted samples are Novelty Bow Ties.
Sample #1 is an oversized bow tie constructed of bright green knit polyester fabric with a small amount of metalized strip that is separate and distinct from the other yarns which comprise the good. It is packed on a cardboard header which reads “St. Patrick’s Bow Tie.” The bow tie is approximately 7-inches in width, filled with felt fabric, and secured around the neck by means of elastic; it is not knotted, but made to look like a bowtie by securing self-fabric in a tight circle around the center of the item.
Subheading 6117.80.87 covers ties and bow ties of the kind generally worn by men; they may be ready-made, in which case they are commonly secured to the collar by means of a metal or plastic clasp and are designed to resemble regular ties in all respects save that they need not actually be tied. 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 oversized, 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 Sample #1 Novelty Bow Tie will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% 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/.
The Sample #1 Novelty Bow Tie falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Sample #2 is an oversized bow tie constructed of green woven polyester fabric with a shamrock print. It is packed on a cardboard header which reads “St. Patrick’s Bow Tie.” The bow tie is approximately 7-inches in width, filled with felt fabric, and secured around the neck by means of elastic; it is not knotted, but made to look like a bowtie by securing self-fabric in a tight circle around the center of the item.
The classification of the merchandise which is the subject of your request, Sample #2 Novelty Bow Tie with shamrock print, involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved
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