Classification and country of origin determination for 3-pc tie set; 19 CFR 102.21

N353611 October 3, 2025 OT:RR:NC:N3:348 CATEGORY: Classification, Origin, Marking 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 Dear Mr. DeFrance: This is in reply to your letter dated August 22, 2025, on behalf of your client AW Change, requesting a classification and country of origin determination for a 3-pc tie set, which will be imported into the United States. FACTS: Item #2 consists of a necktie, faux pocket square and a metal tie bar. The necktie and faux pocket square are constructed from 100% polyester woven fabric. The metal tie bar is composed of copper and carbon fiber. The faux pocket square features two triangular shaped pieces 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 metal tie bar measures 1½ inches in length and ¼ inch in width. Item #3 consists of a necktie, faux pocket square and a pair of cufflinks. The necktie and faux pocket square are constructed from 100% polyester woven fabric. The cufflinks are composed of iron and glass. The faux pocket square features four triangular shaped pieces of fabric permanently affixed to a 3’ wide x 4 ½” long cardstock. The cardstock is insert into the chest pocket of a jacket to give the illusion of a pocket square. The cufflinks measures ¼ of an inch in width and ¾ of an inch in length and are used to fasten the cuffs on a shirt. The manufacturing operations for the 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 Vietn am. 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 tie bar and cufflinks are manufactured in China. 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.” The tie bar is covered under subheading 7117.90. HTSUS, which provides for imitation jewelry: other. 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 in a manner suitable for sale directly to users without repacking. In this case, the goods to be classified consist of textile clothing accessories and imitation jewelry prima facie classifiable in different headings. Although the articles 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 “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 #2 and #3 will be 6215.20.0000, HTSUS, which for ties, bow ties and cravats: Of man-made fibers. The general rate of duty will be24.8 cents/kg plus 2.7% ad valorem COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, 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. The classification of the subject 3 pc tie sets, as per an essential character determination, is based on the tie, however, per the terms of Section 102.21(d), one must determine whether or not a single country of origin exists for the entire set. Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following: Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. A single country of origin cannot be determined for tie, faux pocket square, tie bar and cufflinks. Pursuant to Section 102.21(d), the country of origin of the tie, faux pocket square, tie bar and cufflinks must be determined separately. The subject cufflinks and tie bar are made out of metal and as such, it is outside the scope of the terms of Section 102.21. However, as the cufflinks and tie bar are wholly obtained and produced in a single country, that is, China, there is no issue of its origin. 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 components parts, a change to assembled good of heading 6215 through 6217 from unassembled components, provided that the change is the result of a good being wholly assembly in a single country, territory or insular possession. Based on the provision, the tie and faux pocket square assembled in Vietnam are of Vietnamese origin. However, the non-textile, when classified with these items as part of a GRI 3(b) set, retain their foreign origin by application of § 102.21(d). Pursuant to the applicable provision of Section 102.21(c)(2), the country of origin of for the tie and faux pocket squares for Items #2 & 3 is Vietnam. HOLDING: The applicable subheading for the Item #2 and #3 will be 6215.20.0000, HTSUS, which for ties, bow ties and cravats: Of man-made fibers. The country of origin of tie and faux pocket squares for Items #2 & 3 is Vietnam. The country of origin of the tie bar and cufflinks is China. 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/. MARKING: Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (CBP) Regulations (19 C.F.R. 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 C.F.R. 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). In the instant scenario, we find that the 3-piece tie set containing faux pocket squares, ties, cufflinks or tie bar and external packaging does not substantially transform the individual components. Presently, the external packaging is marked “Made in China,” this marking does not satisfy the marking requirements and is not an acceptable country of origin marking. The ultimate purchaser must be able to clearly identify the country of origin of each item in the set. Accordingly, each item’s origin must be clearly identified on the item or the external packaging. Any references to the packaging must be preceded by the country-of-origin markings. 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 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 Designated Official Performing the Duties of the Division Director National Commodity Specialist Division