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NY A80618

March 18, 1996

CLA-2-62:RR:NC:WA:353 A80618


TARIFF NO.: 6215.20.0000; 7010.92.5065

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, N.Y. 14213

RE: The tariff classification of a necktie from Korea packaged in a bottle in Canada

Dear Ms. Hagyard:

In your letter dated February 22, 1996 you requested a classification ruling on behalf of your client Empire Trading.. A sample was submitted for examination with your request.

The submitted sample consists of a man's necktie, stated to be 100% polyester, made in Korea that will be packaged in a bottle in Canada. In Canada, the necktie is inserted and positioned in the bottle so that it hangs properly. The bottle is then capped, labeled and boxed. The bottle, label, shrink cap and box are all made in Canada.

It is asserted that a large percentage of the neckties in a bottle may never actually get worn but rather the tie remains in the bottle as they are often seen as a novelty or joke gift are also often used as trophies or awards and are kept on fireplace mantels or in a gentleman's bar. However, the necktie is may be removed from the bottle at any time and be worn as a necktie.

General Rule of Interpretation (GRI) 5, HTSUSA, reads as follows:

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods classified therein. (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklaces and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however apply to containers which give the whole its essential character.

(b) Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they Are a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

The glass bottle is not the type of container which are normally sold with or used for packing neckties. Inasmuch as GRI 5(a) and 5(b) specify that packing containers must be the type normally sold with or used for packing the item, the glass bottle cannot be classified as packing and will therefore be classified separately.

The applicable subheading for the necktie will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Ties, bow ties and cravats: Of man-made fibers". The duty rate will be 26.2 cents per kilogram plus 13.3 percent ad valorem.

The applicable subheading for glass bottle will be 7010.92.5065, Harmonized Tariff Schedule of the United States (HTS), which provides for "Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass: Exceeding 0.33 liter but not exceeding 1 liter: Other containers (with or without their closures)....Other: Exceeding 0.473 liter." The duty rate will be free.

The necktie falls within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.


Roger J. Silvestri

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