CLA-2-:OT:RR:NC:N3:356
Mr. Charles Spoto
Alba Wheels Up International, Inc.
1 E Lincoln Avenue
Valley Stream, NY 11580
RE: The tariff classification of men’s garments from Vietnam and China
Dear Mr. Spoto:
In your letter dated April 27, 2016, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The portions of the garments remaining after laboratory analysis will be returned.
Style 8WV0000LOR is a men’s shirt from Vietnam, which is constructed from woven, yarn dyed fabric. You state that the fiber content is 55% cotton, 45% polyester (metalized fiber). Style 8WV0000LOR features a self-fabric, button down collar; a left over right, full front opening with seven button closures; a patch pocket on the left chest; a rear yoke; long, vented sleeves with button closures on the cuffs; a center rear pleat below the yoke; and a curved, hemmed bottom.
Style 8V306L is a men’s shirt from Vietnam, which is constructed from woven, yarn dyed, plaid fabric. You state that the fiber content is 60% cotton, 40% polyester (metalized fiber). Style 8V306L features a self-fabric, button down collar; a left over right, full front opening with seven button closures; a patch pocket on the left chest; a rear yoke; long, vented sleeves with button closures on the vents and cuffs; a center rear pleat below the yoke; and a curved, hemmed bottom.
Style 81097C/81097CF is a men’s knit pullover from China, which you state has a fiber content of 100% acrylic (metalized fiber). The fabric measures 12 stitches per 2 centimeters counted in the horizontal direction. Style 81097C/81097CF features a rib knit crew neckline; an argyle pattern on the front panel; long sleeves with rib knit cuffs; and a rib knit waistband.
Style 81106C/81106CF is a men’s knit pullover from China, which you state has a fiber content of 100% acrylic (metalized fiber). The fabric measures 13 stitches per 2 centimeters counted in the horizontal direction. Style 81106C/81106CF features a rib knit crew neckline; contrasting color stripes on the front chest; long sleeves with rib knit cuffs; and a rib knit waistband.
Due to the stated composition of the garments, it is necessary to analyze each yarn in each of the garments to determine whether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States (HTSUS), and then to determine the chief weight of each 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 levels.
Laboratory analysis has determined the following:
The fabric of Style 8WV0000LOR is constructed of one 1-ply cotton yarn and one 1-ply polyester yarn, and the fiber content of this fabric is 53% cotton, 47% polyester.
The fabric of Style 8V306L is constructed of of three 1-ply cotton/polyester blended yarns, and the fiber content of this fabric is 62.2% cotton, 37.8% polyester.
The fabrics of Styles 81097C/81097CF and 81106C/81106CF are constructed wholly of 2-ply acrylic yarns.
Based on these results, as well as the fact that the garments have no metallic character or appearance, and in accordance with the reasoning set forth in Headquarters Ruling HQ H202560, we find that the yarns are not metalized yarns of heading 5605, HTSUS.
The applicable subheading for Styles 8WV0000LOR and 8V306L will be 6205.20.2051, HTSUS, which provides for men’s or boys’ shirts: of cotton: other: other: other: with two or more colors in the warp and/or the filling: other: men’s. The duty rate will be 19.7% ad valorem.
The applicable subheading for Styles 81097C/81097CF and 81106C/81106CF will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty will be 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division