CLA-2-62:OT:RR:NC:N3:360
Mr. John M. Peterson
Neville Peterson LLP
17 State Street
19th Floor
New York, NY 10004
RE: The tariff classification of a scrub top and a scrub pant from Honduras
Dear Mr. Peterson:
In your letter dated May 19, 2013, you requested a tariff classification ruling on behalf of Landau Uniforms. Our response was delayed due to laboratory analysis. Your samples will be retained by this office.
Style 9306 is a pair of woman’s scrub pants which you state are constructed from 54% rayon, 44% polyester, and 2% spandex woven fabric. The pull-on pants feature a fully functional drawstring threaded throughout the waistband, two front pockets, and hemmed leg openings.
Style 9577 is a woman’s scrub top which you state is constructed from 54% rayon, 44% polyester, and 2% spandex woven fabric. The garment features a V-neckline, short sleeves, pockets below the waist, and a hemmed bottom.
In your ruling request, you suggested classification of style 9306 under subheading 6204.69.90 Harmonized Tariff Schedule of the United States (HTSUS), as Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: other. In addition, you suggested classification of style 9577 under subheading 6206.90.00, HTSUS, as Women’s or girls’ blouses, shirts and shirt-blouses: Of Other textile materials.
You rest your claim on New York Ruling Letter (NYRL) N187601, dated Oct. 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 We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated Sept. 17, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic filament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 both samples to the U.S. Customs and Border Protection laboratory to determine the fiber content. The laboratory has determined that styles 9306 and 9577 are constructed of 1-ply polyester/rayon warp yarns and 2-ply polyester/elastomeric weft yarns. The lab analyses also indicate the presence of trace amounts of iron and some other metals, which is in agreement with the findings you submitted from a private lab. Based upon the lab analyses, the fact that the garments have 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 fiber contents of rayon, polyester, and spandex.
The applicable subheading for style 9306 will be 6204.69.2510, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of artificial fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 percent ad valorem.
Although you suggested classification of style 9577 under heading 6206, HTSUS, the features and the cut of the garment are of those of heading 6211. Consequently, the applicable subheading for style 9577 will be 6211.43.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and upper body garments, excluded from heading 6206. The rate of duty will be 16 percent 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division