Classification and country of origin determination for 3-pc tie set; 19 CFR 102.21(c)(2); tariff shift

N352781 September 16, 2025 OT:RR:NC:N3:348 CATEGORY: Classification, Origin TARIFF NO.: 6215.20.0000; 9903.02.69 Lowell DeFrance Navia USA LLC 200 North Martingale Road Suite 400 Schaumburg, IL 60513 RE: Classification and country of origin determination for 3-pc tie set; 19 CFR 102.21(c)(2); tariff shift Dear Mr. DeFrance: This is in reply to your letter dated August 22, 2025 written on behalf of AW Change, requesting a classification and country of origin determination for 3-pc tie set, which will be imported into the United States. FACTS: Item #1 consists of a necktie, faux pocket square and a floral textile lapel pin. Each item is constructed from 100% polyester woven fabric. The faux pocket square features a rounded puff style piece of fabric permanently affixed to a 3” wide x 4 ½” long cardstock. The cardstock is inserted into the chest pocket of a jacket to give the illusion of a pocket square. The lapel pin is shaped like a rosette and is affixed to a 2 ½ inch long metal pin. The manufacturing operations are as follows: The polyester fabric for the necktie and faux pocket square is manufactured in China. The polyester woven fabric for the tie’s lining is manufactured in China. The fabric is printed in Vietnam. In Vietnam: the fabric is cut, sewn, and assembled to create the necktie. The faux pocket square is folded, sewn, and attached to the cardstock in Vietnam. The fabric lapel pin is created in Vietnam from Chinese fabric. The final packaging is cut, printed, and assembled in Vietnam. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: Classification under the Harmonized Tariff of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes and then, if the headings and notes do not otherwise require, in accordance with the remaining GRI's. The necktie is covered by heading 6215, HTSUS, which includes “Ties, bow ties and cravats.” The faux pocket square is covered by heading 6217, HTSUS, which include “Other made up clothing accessories; Other.” The cufflinks are covered by heading 7117, HTSUS, a provision for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Cuff links and studs.” No single heading provides for all articles. Classification cannot be determined under GRI 1. GRI 3 provides generally for the classification of goods that appear to be classifiable under more than one heading. GRI 3(a) provides that the more specific heading is to be preferred. However, when "two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods." In this case different headings each refer to part only of the goods to be classified. Thus, classification cannot be determined according to which heading is more specific. GRI 3(b) provides that "goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." The Explanatory Notes (EN), the official interpretation of the HTSUS at the international level, for GRI 3(b) provide interpretation of the terms essential character and goods put up in sets for retail sale. The EN state that goods put up in sets for retail sale are those that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings. (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this case, the goods to be classified consist of textile clothing accessories prima facie classifiable in different headings. The necktie is classified under heading 6215, HTS and the pocket square/floral lapel pin is classified under 6217, HTS. Although the articles are of these types are sold separately, they are put up together here as a coordinated set to meet a particular need. These items are imported ready for direct sale without repacking. Thus, they meet the requirements for classification as a set. The EN state further that the factor determining which article of a set provides its essential character will vary with different kinds of goods. It may be "the nature of the material or component, its bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods." With regard to the “3 pc tie set”, it is the necktie which, by its bulk, quantity, weight, value, and role provides the essential character. The applicable subheading for the Item #1 will be 6215.20.0000, HTSUS, which for ties, bow ties and cravats: Of man-made fibers. The general rate of duty will be 24.8 cents/kg plus 2.7% ad valorem COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c). Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable. Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:” Paragraph (e) in pertinent part states, The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section: HTSUS Tariff shift and/or other requirements 6215-6217 (1) If the good consists of two or more component parts, a change to an assembled good of heading 6215 through 6217 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession. Pursuant to the applicable provision of Section 102.21(e), the country of origin of Item #1 is Vietnam; the country where they were wholly assembled HOLDING: The country of origin of Item #1 is Vietnam. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading 6215.20.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division