CLA-2-61:OT:RR:NC:N3:356
Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s knit shirt from China.
Dear Ms. Arloro:
In your letter dated August 23, 2012, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned.
Style 5223194 is a men’s knit shirt constructed from a double faced fleece fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. You state that the fiber content is 98% polyester, 2% metallic. The shirt has a self-fabric stand up collar, a partial front opening with a zipper closure, long hemmed sleeves, a half-moon at the rear neckline, and a hemmed bottom.
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.
Laboratory analysis has determined that the sample is composed of three yarns: Two yarns are wholly composed of polyester multifilament (98.0% by weight) and one is a 2-ply metalized yarn (2.0% by weight).
The 2-ply metalized yarn is composed of one 1-ply polyester multifilament yarn (50.0% by weight) twisted to one 1-ply metal filament (50.0% by weight).
The garment has the following overall composition by weight: 99.1% polyester, 0.9% metal.
The applicable subheading for Style 5223194 will be will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate is 32% 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division