CLA-2-61:OT:RR:NC:N3:356
Mr. John M. Peterson
Ms. Elyssa Emsellem
Neville Peterson LLP
Counselors at Law
17 State Street- 19th Floor
New York, New York 10004
RE: The tariff classification of men’s knit shirt from China.
Dear Mr. Peterson and Ms. Emsellem:
In your letter dated August 14, 2012, you requested a tariff classification ruling, on behalf of your client, Best Key Textiles Limited. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style GFSK0165 is a men’s shirt constructed from knit fabric. You state that the fiber content is 100% metalized polyester. The garment features a rib knit spread collar and a partial opening with three button closure that fastens left-over-right; short sleeves with hemmed cuffs; slits on both sides and a hemmed bottom. The garment has no metallic character or appearance.
In your ruling request, you recommended classification of the submitted garment in subheading 6105.90.8060, Harmonized Tariff Schedule of the United States (HTSUS), as knitted shirts of other textile materials or 6105.20.2010, which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s.
You further rest your claim on New York Ruling Letter (NYRL) N187601, dated October 25, 2011, which classified a yarn with similar metal content, made in the same process, in heading 5605, HTSUS, as a metalized yarn. We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated September 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, of polyesters. Furthermore, we sent this sample to the U.S. Customs and Border Protection laboratory to determine the fiber content. The lab analysis indicates that the yarns are not coated or covered with metal. The lab analysis also indicates the presence of the trace aluminum and other metals, which is in agreement with the findings you submitted from a private lab. Based on the lab analysis, the fact that the garment has no metallic character or appearance, and in accordance with the reasoning set forth in HQ H202560, we find that the yarns are not metalized yarns of heading 5605, HTSUS, but have a fiber content of 100% polyester.
The applicable subheading for Style GFSK0165 will be 6105.20.2010, HTSUS, which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The rate of duty is 32% ad valorem.
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 on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division