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NY F84960

April 4, 2000

CLA-2-62:RR:NC:3:353 F84960


TARIFF NO.: 6215.10.0040

Mr. Daniel Phillips dvp Enterprises
150 Ardendale Dr.
Daly City, CA 94014

RE: The tariff classification of a leather and silk necktie from China.

Dear Mr. Phillips:

In your letter dated March 22, 2000 you requested a tariff classification ruling.

The submitted sample is a leather and silk necktie composed of sheep leather and 100% woven silk fabric; the linings and interlinings are composed of 100% polyester fabric. When worn, the silk fabric girdles the neck and comprises the knot and a small portion of the upper surface of the visible portion of the necktie; the leather comprises approximately ¾ of the visible portion of the necktie. The surface area of the entire necktie is approximately 62% silk and 38% leather; the weight is 39% silk and 61% leather. The polyester fabric linings and interlinings comprise approximately 22% and the silk fabric approximately 78% of the total weight of the textile fabrics in the necktie.

The leather adds a significant visual impact to the necktie, while the silk fabric forms the knot and secures the necktie around the wearer’s neck. Both are significant to the necktie and consequently neither imparts the essential character to the item. The necktie is classifiable in headings 4203 (of leather) and 6215 (of woven silk). When goods cannot be classified by the heading which provides the most specific description or by their essential character, General Rule of Interpretation (GRI) 3(c) states “they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”

The applicable subheading for the leather and silk necktie will be 6215.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Ties, bow ties and cravats: Of silk or silk waste, Containing less than 50 percent by weight (including any linings and interlinings) of textile materials other than silk or silk waste: With outer shell containing 70 percent or more by weight of silk or silk waste.” The rate of duty will be 7.5%.

The requirement of a visa (category 758) for this merchandise from China was eliminated on November 23, 1998.

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.


Robert B. Swierupski

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