CLA-2-62:OT:RR:NC:N1:358
Carol Robertson
Carmichael International Service
1200 Corporation Center Dr., Ste 200 Monterey Park, CA 91754
RE: The tariff classification of a girl's upper body garment from Bangladesh
Dear Ms. Robertson:
In your letter dated September 22, 2023, you requested a tariff classification ruling on behalf of your client, Epic Trend & Distribution Services.
Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style WG15100135219A is a girl's upper body garment constructed of 1% metallic yarn and 99% cotton woven fabric. You indicate the metallic yarn is polyethylene terephthalate (PET) film coated with aluminum. The garment is smocked, elasticized, extends from the shoulders to below the waist, and also, features short puffed capped sleeves, a square neckline, and a hemmed bottom.
Because of the presence of metallic yarns, the garment was forwarded to the Customs and Border Protection laboratory. The results of the laboratory analysis indicate that style WG15100135219A is composed of the following yarns: 1-ply cotton, sewn-in 3-ply yarn of man-made fibers, 1-ply metallic yarn and 3-ply metallic yarns. The metallic yarns contain aluminum. The overall weight is as follows: 89.8% cotton, 9.6% man-made and 0.6 % metallic.
Although you requested classification of style WG15100135219A under subheading 6206.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of heading 6211. Furthermore, the chief weight of the fabric is the cotton staple yarn.
Consequently, the applicable subheading for style WG15100135219A will be 6211.42.1056,1HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 8.1 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division