HQ 083135: Classification of Oversized Comic Ties; Modification of HRL 083654 and NYRLs 833914, 834167, 834169 and 834273

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 083135

                        February 16, 1990



CLA-2 CO:R:C:G 083135 CRS

CATEGORY:  Classification

TARIFF NO.:  6217.10.0030

Donna L. Shira, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
80 Broad Street
New York, NY 10004

RE:  Classification of Oversized Comic Ties; Modification of HRL
     083654 and NYRLs 833914, 834167, 834169 and 834273

Dear Ms. Shira:

     This is in reply to your letter to our New York office dated
October 17, 1988, on behalf of your client Imagineering Inc., in
which you requested a ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).  Samples were submitted
with your request.

FACTS:

     The articles in question are two oversized costume ties
imported from China, one representing a bow tie, the other a
straight tie.  Both ties are made from foam-backed woven
polyester, have large polka dots and an elastic loop which
secures the item around the wearer's neck.  The bow tie measures
13 inches by 7 inches; the straight tie is 33 inches in length by
6 inches in width.  The articles are marketed with a tag bearing
the legend "Comic Tie!  A Delightful Accent for Clowns, Comedians
and Other Crazies."

ISSUE:

     Whether the ties are classifiable as festive articles of
heading 9505, HTSUSA, as ties of heading 6215, HTSUSA, or as
other made up clothing accessories of heading 6217, HTSUSA.

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs).  GRI 1 provides that
the classification of articles is to be determined according to
the terms of the headings and any relative section or chapter
notes and, provided the headings or notes do not otherwise
require, according to the remaining GRIs taken in order.

     Heading 9505, HTSUSA, covers festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles.  However, Note 1(e), Chapter 95, HTSUSA, states that
fancy dress of textile materials of chapters 61 and 62 are not
covered by Chapter 95.

     Whether the instant articles are included within heading
9505 therefore depends on whether they are "fancy dress" within
the meaning of that term.  Fancy dress is defined in Mary Brooks
Picken's, The Fashion Dictionary at 134 (3rd ed. 1973) as a
"costume representing a nation, class, calling etc., as worn to a
costume ball or masquerade party."

     It is our opinion that the articles in question would be
worn as part of a clown or other costume; indeed, the descriptive
legend contained on the packaging suggests as much.  As a result,
we consider the ties to be articles of fancy dress and
consequently, excluded from consideration as a festive article by
virtue of Note 1(e), Chapter 95.

     Heading 6215, HTSUSA, covers ties, bow ties and cravats.
According to the Explanatory Notes, which constitute the official
interpretation of the Harmonized System at the international
level, heading 6215 covers ties "of the kinds generally worn by
men."  Ties of this nature are usually knotted by the wearer as a
four-in-hand or in a bow.  Alternatively, they may be already
done up, in which case they are commonly secured to the collar by
means of a metal or plastic clasp.  In either event, whether to-
be-tied or ready-made, ties generally worn by men (or women)
conform to a certain standard of what constitutes acceptable
dress.  This can be seen from the meaning of the word
"generally," the first two definitions of which are given in
Webster's New World Dictionary (Third College Edition 1988), at
561, as:

     1) to or by most people; widely; popularly; extensively [a
     generally accepted usage];

     2) in most instances; usually; as a rule.

Thus a tie generally worn by men is one which would be acceptable
for conventional wear, i.e., of a kind customarily worn as an
accessory to traditional wearing apparel such as a suit or sport
coat.

     However, the articles in question are not ties of the kinds
generally worn by men.  The ties at issue are oversized.  For
example, the straight tie is 6 inches wide, whereas commonly worn
straight ties are generally 3-3 inches wide.  In addition, the
ties are made from coarse, roughly sewn material, unsuitable for
a dress tie.  Furthermore, the comic ties are not tied around the
wearer's neck but instead are secured by means of a thin elastic
band.  The fact that the ties in question are not knotted by the
wearer but are held in place by other means (e.g.,a clip) does
not preclude them from being classified in heading 6215, indeed,
the Explanatory Notes make specific provision for such ties.
Nevertheless, ready-made ties are designed to resemble regular
ties in all respects save that they need not actually be tied.

     Consequently, since the ties at issue would not be worn in
lieu of normal dress ties, e.g., with a suit, and thus are not
ties of the kinds generally worn by men, but instead, are comic
or "imitation" ties, they are not ties for the purposes of
heading 6215, HTSUSA.

     Heading 6217, HTSUSA, provides for other made up clothing
accessories and parts of garments or of clothing accessories.
According to the Explanatory Notes:

     [t]his heading covers other made up textile accessories,
     other than knitted or crocheted, not specified or included
     in other headings of this Chapter or elsewhere in the
     Nomenclature.

The articles in question, although employed for comic purposes
(e.g., by "Clowns, Comedians and Other Crazies"), are
nevertheless articles of wearing apparel (not knitted or
crocheted) and therefore within the scope of Chapter 62.
However, as they are not ties of the kinds generally worn by men,
they are not covered by heading 6215.

     Ties, comic or otherwise, are a form of accessory worn to
complement one's costume.  Ties of the kind generally worn by men
are worn with suits, etc., while comic ties are designed to
complement or accent the outfit of a clown or comedian.  Since
the latter are not classifiable in heading 6215, it is Customs'
view that "imitation" ties are classifiable in heading 6217.

     In Headquarters Ruling Letter (HRL) 084239 dated July 28,
1989, it was held that a flimsily constructed "imitation" cape
was classifiable, not under the eo nomine provision for capes of
heading 6202, HTSUSA, but rather in heading 6211, HTSUSA, under
the provision for other garments.  Similarly, an imitation tie is
classifiable as an other made up textile accessory.

HOLDING:

     The comic oversized ties at issue are classifiable in
subheading 6217.10.0030, under the provision for other made up
clothing accessories, of man-made fibers, and are dutiable at a
rate of 15.5 percent ad valorem.  The textile category is 659.

     HRL 083654 and New York Ruling Letters 833914, 834167,
834169 and 834273 are hereby modified in conformity with the
foregoing pursuant to section 177.9(d)(2) of the Customs
Regulations (19 CFR. 177.9(d)(2)).

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                         Sincerely,





                         Harvey B. Fox
                         Director, Office of
                         Regulations and Rulings