CLA-2-62:OT:RR:NC:N3:358
Mr. John M. Peterson
Neville Peterson LLP
Counselors at Law
17 State Street – 19th Floor
New York, NY 10004
RE: The tariff classification of boy’s woven shorts from China.
Dear Mr. Peterson:
In your letter dated January 4, 2013, on behalf of your client, Success Apparel LLC, you requested a tariff classification ruling. The response was delayed due to laboratory analysis.
Style #4755A is a pair of boy’s shorts constructed from woven fabric. You state that the fiber content is 93% cotton, 7% rayon. The shorts feature a flat waistband with six belt loops; a zippered fly front opening with a one button closure on the waistband; two front slash pockets; two straight button-fastened pockets on the back; a small open-topped coin pocket on the right front panel 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, HTSUS, as pants of other textile materials, or 6203.42.4016, which provides for men’s or boys’… trousers,… shorts (other than swimwear): of cotton other: other: other, other: men’s trousers and breeches: other.
You 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 We note the NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated September 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for “synthetic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 swing 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 the sample is wholly of one 1-ply cotton/rayon warp yarn and one 1 ply cotton/rayon filling yarn. The lab analysis also indicates the presence of trace iron and some other metals, which is in agreement with the findings you submitted from your private lab. Based on the U.S. Customs & Border Protection 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 95% cotton, 5% rayon.
The applicable subheading for Style #4755A will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s and boys’ … trousers, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: boys; shorts: other.” The rate of duty will be 16.6 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 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 Kim Praino at Kimberly [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division