CLA-2-62: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 woven pants 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, Ltd. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 1004 is a pair of men’s pants constructed from woven fabric. You state that the fiber content is 65% polyester, 35% rayon. The pants feature a flat waistband with seven belt loops; a zippered, fly front opening with a button and a hook- and- eye closure on the waistband; two side inset pockets on the front panels; two rear welt pockets with button closures; and hemmed leg openings. The garment has no metallic character or appearance.
In your ruling request, you recommended classification of the submitted garment in subheading 6203.49.8045, Harmonized Tariff Schedule of the United States (HTSUS), as pants of other textile materials or 6203.43.4010, which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: 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 We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated September 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic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 laboratory has determined that the sample is constructed of one 1-ply rayon/polyester blend warp yarn and one 1-ply rayon blend filling yarn. The lab analysis also indicates the presence of trace aluminum 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 1-ply warp yarn and the one 1-ply filling yarn are not metalized yarns of heading 5605, HTSUS, but have a fiber content of 62.1% polyester, 37.9% rayon.
The applicable subheading for Style 1004 will be 6203.43.4010, HTSUS, which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers: men’s. The rate of duty is 27.9% 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 at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division