CLA-2-62:OT:RR:NC:N3:356
Ms. Carol Robertson
Carmichael International Service
533 Glendale Avenue
Los Angeles, CA 90026
RE: The tariff classification of a men’s woven shirt from Bangladesh
Dear Ms. Robertson:
In your letter dated June 20, 2018, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample was destroyed during this analysis and cannot be returned.
Style WM053RD is a men’s shirt constructed of yarn dyed, woven fabric with a stated fiber content of 54% cotton, 45% polyester, and 1% metallic. Style WM053RD features a self-fabric spread collar with a one-button closure; a left-over-right, full front opening with six snap closures; two flap pockets on the chest with snap closures; a self-fabric front and rear yoke; long, vented sleeves with three snap closures on each cuff; and a curved, hemmed bottom.
Due to the stated composition of Style WM053RD, it is necessary to determine whether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States (HTSUS), and then to determine the chief weight of the fabric. Pursuant to Section XI, Note 2(B)(a), HTSUS, a yarn that contains any amount of metal is regarded in its entirety as a metalized yarn.
Laboratory analysis revealed that the fabric of Style WM053RD is comprised of two one-ply cotton/polyester yarns and one one-ply yarn consiting of a polyester monofilament covered with aluminum. This fabric has the following overall composition by weight: 54.3% cotton, 45.5% polyester, and 0.2% metalized yarn.
The applicable subheading for Style WM053RD will be 6205.20.2051, HTSUS, which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s. The rate of duty will be 19.7 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division