CLA-2-62:OT:RR:NC:N3:356
Mr. Nisim Kaneti
In7 Clothing, Inc.,
530 7th Ave. #602
New York, NY 10018
RE: The tariff classification of men’s woven shorts from India.
Dear Mr. Kaneti:
In your letter dated July 9, 2012, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample submitted will be returned.
Style T4001 is a pair of men’s shorts constructed from woven twill fabric. You state that the fiber content is 60% cotton, 40% polyester with metal. The shorts feature a flat waistband with six belt loops; a zippered, fly front opening with a button closure; a button 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.
You suggested classification under heading 5505 or 5506, Harmonized Tariff Schedule of the United States (HTSUS) which provides for synthetic or artificial fibers. We disagree with this classification.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Men’s shorts are more specifically provided for within the HTSUS under heading 6203.
Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. At the statistical level, in order to determine whether the garment is “subject to restraints,” each type of fiber is considered separately. Section XI, Statistical Note 2, HTSUS, is noted. Laboratory analysis has determined that the sample is composed of one 1-ply cotton/polyester warp yarn and one 1-ply cotton/polyester filling yarn. The garment has the following overall composition by weight: 61.5% cotton, 38.5% polyester.
The lab analysis also indicates the presence of the trace aluminum and other metals. The presence of the trace metals can be naturally inherent in cotton or can be added for additional functionality in fabrics such as for water repellency, antibacterial, delustrant, flame retardant, fungicide, or they can be present in synthetic dyes. 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, dated September 13, 2013, we find that the one 1-ply warp yarn and the one 1-ply filling yarn are not metalized yarns of heading 5605, HTSUS.
Consequently, the applicable subheading for Style T4001 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of cotton: other: other: shorts: men’s. The rate of duty is 16.6 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