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 girl’s woven jeans from China.
Dear Mr. Peterson:
In your letter dated July 9, 2012, on behalf of your client, Best Key Textiles Limited, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, the samples will be returned.
You have submitted two samples. Style number 25-1006 is a pair of boot-cut girl’s jeans constructed from woven blue denim fabric. You state that the fiber content is 95% cotton, 5% metalized polyester fibers. The denim pant features a flat waistband with five belt loops; a zippered fly front opening with a one button closure on the waistband; two front pockets; two pockets on the back; one coin pocket and hemmed leg openings. The garment has no metallic character or appearance.
Style number 25-1007 is a pair of skinny-fit girl’s jeans constructed from woven blue denim fabric. You state that the fiber content is 95% cotton, 5% metalized polyester yarn. The denim pant features a flat waistband with five belt loops; a zippered fly front opening with a one button closure on the waistband; two front pockets; two pockets on the back; one coin pocket 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 6203.42.4011, which provides for “Men’s or boys’… trousers… shorts (other than swimwear): of cotton other: other: other, other: men’s trousers and breeches: blue denim”.
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 We note the NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated September 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for “synthetic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 both samples to the U.S. Customs and Border Protection laboratory to determine the fiber content. For Style 25-1006 the CBP laboratory has determined the sample is constructed of one 1-ply cotton/polyester staple yarn and one 2-ply multifilament yarn. The 2- ply multifilament yarn is composed of one 1-ply polyester multifilament yarn twisted together with one 1-ply spandex filament yarn. The CBP lab analysis also indicates the presence of trace amounts of aluminum and other metals, which is in agreement with the findings you submitted from your 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 staple yarn and the one 2-ply multifilament yarn are not metalized yarns of heading 5605, HTSUS, but have a fiber content of 76% cotton, 23.1 polyester and 0.9 percent spandex .
For Style 25-1007 the CBP laboratory has determined the sample is constructed of one 1-ply cotton/polyester staple yarn and one 2-ply multifilament yarn. The 2-ply multifilament yarn is composed of one 1-ply polyester multifilament yarn twisted together with one 1-ply spandex filament yarn. The CBP lab analysis also indicates the presence of trace amounts of aluminum and other metals, which is in agreement with the findings you submitted from your private lab. Based on the lab analysis and 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 staple yarn and the one 2-ply multifilament yarn are not metalized yarns of heading 5605, HTSUS, but have a fiber content of 71.3% cotton, 27.8 polyester and 0.9 percent spandex.
The applicable subheading for Styles 25-1006 and 25-1007 will be 6204.62.4041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s and girls’ … trousers, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: girls’ trousers and breeches: blue denim: 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 Kimberly Praino at Kimberly.Praino@ cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division