CLA-2 RR:CR:TE 967187 ASM
Samuel Focarino, President
Comet Customs Brokers Inc.
420 West Merrick Road
Valley Stream, NY 11580
RE: Request for reconsideration and Revocation of NY K80132; classification of
men’s shirts made of 100 percent woven bamboo fabric; not transformed to
a man-made fabric
Dear Mr. Focarino:
This is in response to a letter, dated February 27, 2004, that you submitted on behalf of your client, Martin Design Group, requesting reconsideration of Customs and Border Protection (CBP) New York Ruling Letter (NY) K80132, dated October 30, 2003, which classified men’s shirts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY K80132 by providing the correct classification under the HTSUSA. Fabric samples were submitted to this office for examination.
Pursuant to section 625(c), Tariff Act of 1930, as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2188 (1993) notice of the proposed revocation of NY K80132 was published on November 3, 2004, in Vol. 38, No. 45, of the Customs Bulletin. No comments were received in response to this notice.
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FACTS:
NY K80132, identified two men’s shirts: Styles BD12856-03 and BD12640-05. Style BD12856-03 was described as a solid sand colored shirt, featuring a spread collar; short sleeves, a left over right full front opening secured by seven buttons, a left chest pocket, and a curved hemmed bottom. Style BD12640-05 was described as a white shirt, solid in color, featuring a button down collar, short sleeves, a left over right full front opening secured by seven buttons, a left chest pocket, and a curved hemmed bottom.
In NY K80132, the subject garments were both classified in subheading 6205.30.2070, HTSUSA, which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s”. Your client disagreed with this classification and has always maintained that the fabric is 100 percent woven bamboo fiber, which would make the shirts classifiable in subheading 6205.90.4040, HTSUSA, which provides for “Men’s or boys’ shirts: Of other textile materials: Other, Other.”
ISSUE:
What is the proper classification for the merchandise?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Upon receiving the request for reconsideration of NY K80132, the subject garments were sent to the CBP Office of Laboratories and Scientific Services for fiber analysis. The CBP laboratory has now confirmed that the shirts are made of vegetable fibers other than cotton. Furthermore, the CBP laboratory report included a definitive statement that the shirts were not made of rayon fiber.
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In view of the foregoing, we are now of the opinion that the shirts are constructed of fabric which is formed from 100 percent bamboo fibers and are properly classified in subheading 6205.90.4040, HTSUSA, which provides for men’s shirts “. . . Of other textile materials.” However, it is important to note that this ruling is not applicable to garments constructed of 100 percent bamboo fabric where the fiber has been transformed to a man-made material.
HOLDING:
NY K80132, dated October 30, 2003, is hereby revoked.
The subject merchandise, identified as men’s shirts (Styles BD12856-03 and BD12640-05), is correctly classified in subheading 6205.90.4040, HTSUSA, which provides for “Men’s or boys’ shirts: Of other textile materials: Other, Other.” The general column one duty rate is 2.8 percent ad valorem. The textile category is 840.
The designated textile and apparel category may be subdivided into parts. If so, the 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 renegotiations and changes, to obtain the most current information available, we suggest your client check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available on the CBP Bulletin Website at www.cbp.gov.
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 CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
In accordance with 19 U.S.C. section 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division