CLA-2-61:OT:RR:NC:N3:359
Ms. Maria E. Celis
Neville Peterson LLP
Counsellors At Law
17 State Street – 19th Floor
New York, NY 10004
RE: The tariff classification of a woman’s pullover from China.
Dear Ms. Celis:
In your letter dated May 19, 2013, you requested a classification ruling on behalf of Lion Corporation Limited. As requested, your sample is being returned to you.
The submitted sample, style 6860N-33397, is a woman’s “Apt.9” label cut-and-sewn sleeveless pullover that is constructed from 100% polyester knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a V-shaped front neckline with glued-on plastic beads, a high rear neckline, a slight gathering at the front neckline extending down the front panel, and a hemmed garment bottom. The garment extends to below the waist. The garment has no metallic character or appearance.
In your ruling request, you recommended classification of the submitted garment in subheading 6106.90.3040, Harmonized Tariff Schedule of the United States (HTSUS), as shirts of other textile materials or under 6106.20.2010, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted of man-made fibers.
As an initial matter, we note that style 6860N-33397 does not qualify as a garment of heading 6106 because it lacks an opening at the neck with a means of closure. The garment has construction features common to garments of heading 6110 and provides sufficient coverage. It is provided for in heading 6110.
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 We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated September 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic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 laboratory has determined that the sample is constructed wholly of 1-ply polyester staple yarns. The lab analysis also indicates the presence of trace zinc and some 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 one-ply yarn is not a metalized yarn of heading 5605, HTSUS, but has a fiber content of 100% polyester.
The applicable subheading for style 6860N-33397 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Garments of subheading 6110.30.3059 are not subject to any textile fiber restraints.
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 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division