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HQ 958181

October 30, 1995

CLA-2 R:C:T 958181 CAB


TARIFF NO.: 6217.90.9085

Mr. S. R. McIntyre
Business Development Director
William Clark & Sons, Ltd.
Upperlands Maghera Co.
Londonderry, Northern Ireland BT46 5RZ

RE: Classification of cut to shape necktie interlinings; Heading 6217; Heading 6307

Dear Mr. McIntyre:

This is in response to your request for reconsideration dated June 27, 1995, concerning DD 810199 issued to you from New York Customs dated June 2, 1995. The article at issue is a woven necktie interlining cut to shape. Customs Headquarters did not receive a sample of the merchandise at issue.


The merchandise at issue is a woven interlining, cut to shape for neckties. The proposed fabric contents are 50 percent polyester/30 percent viscose/20 percent wool, 70 percent polyester/30 percent cotton, and 100 percent viscose. The importer believes that the merchandise is classifiable under Heading 6307 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles. New York Customs classified the merchandise under Heading 6217, HTSUSA, which provides for parts of garments or parts of clothing accessories.


Whether the subject merchandise is classifiable under Heading 6307, HTSUSA, or Heading 6217?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6217, HTSUSA, is the provision for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 6217 do not specifically mention interlinings cut to shape for neckties. The EN do state, however, that the heading covers, inter alia:

(11) Pockets, sleeves, collars, collarettes, wimples, fallals of various kinds (such as rosettes, bows, ruches, frills and flounces), bodice-fronts, jabots (including those combined with collars), cuffs, yokes, lapels and similar articles.

The subject cut to shape interlining has the primary function of being placed within the body of a necktie to maintain its shape and appearance. The interlining like the enumerated articles in the EN to Heading 6217, HTSUSA, is a integral part of a clothing accessory. Therefore, the subject interlining is classifiable under Heading 6217, HTSUSA.

Heading 6307, HTSUSA, is the provision other made up articles. Articles are only classifiable under this heading if there are no other more specific headings applicable in the tariff. In this case, the instant article is more specifically provided for under Heading 6217, HTSUSA, therefore, classification under Heading 6307, HTSUSA, is not appropriate.


Based on the foregoing, the subject interlining is properly classified in subheading 6217.90.9085, HTSUSA, which provides for other made up parts of clothing accessories, man-made fibers. The applicable rate of duty is 15.4 percent ad valorem. As a product of the United Kingdom, the merchandise is not subject to visa or quota requirements based upon international textile agreements.


John Durant, Director
Tariff Appeals

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