CLA-2 RR:TC:TE 963117 gah
Fiona Chau
Hong Kong Economic and Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036
RE: Classification of women’s metallic and rayon tank top
Dear Ms. Chau:
This is in response to your letter of May 20, 1999, submitted on behalf of California Fashion HK, Ltd., requesting a binding ruling for two consignments of a woman’s knitted tank top, your case number C17/99.
FACTS:
The subject merchandise consists of one sample, referenced style number UK 118. You have indicated that the fiber content is 93% rayon and 7% metalized yarn, also known as metallic yarn. A U.S. Customs Laboratory has found that the garment is made up of a knit fabric composed of two 3 ply metallic yarns (51.1% by weight) and one two ply filament rayon yarn (48.9%) by weight). Overall the yarn composition by weight is 48.9% filament rayon, 44.2% staple rayon, and 6.9% metallic yarn.
The garment is a women’s knit tank top with 3/4 inch shoulder straps, a u-shaped neckline in front and back, and a tubular knit finish at the bottom edge.
The importer received a pre-classification ruling in which US Customs classified the garment in an HTSUS provision carrying quota category 838. You claim that the goods in question are properly classified as a women’s tank top of man-made fibers in subheading 6109.90.1065, carrying quota category 639.
ISSUE:
What is the fiber in chief weight of the garment?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
Heading 6109 covers t-shirts, singlets, tank tops and similar garments, knitted or crocheted. Tank tops are sleeveless with oversized armholes, with any shaped neckline which must fall below the nape of the neck. The body of the garment is supported by straps not over two inches in width reaching over the shoulder. Any style of bottom hem normally found on a blouse or shirt is acceptable. See, e.g., HQ 956796, dated November 10, 1994.
The appropriate fiber content of a garment, and one containing metallic yarn, requires consideration of Section XI, subheading note 2(A) which states that
Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.
Section XI, note 2, states that
(A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
.......
(B) For the purposes of the above rule:
(a)......metalized yarn (heading 5605) (is) to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components;
In the garment at issue, the metallic yarns used are two 3 ply yarns composed of 87 percent staple rayon and 13 percent metallic yarn. Applying note 2 (B)(a) to section XI, set forth above, the metalized and rayon plied yarn is considered to be one metalized yarn, and in this instance makes up 51 percent of the weight of the fabric. The remaining yarn is a 2 ply filament rayon yarn, composing 49 percent by weight of the finished garment. Therefore, applying subheading note 2 (A), the garment is considered to be in chief weight of metallic yarn. See HQ 954073, dated September 23, 1993.
HOLDING:
The women’s tank top is classifiable in subheading 6109.90.8030, which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other, women’s or girls’, other. This provision is dutiable at 16.5 percent ad valorem and carries a quota category of 838.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division