The tariff classification of a woman’s knit shirt from China

N240967 March 26, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. John M. Peterson Neville Peterson LLP 17 State Street 19th Floor New York, NY 10004 RE: The tariff classification of a woman’s knit shirt from China Dear Mr. Peterson: In your letter dated April 16, 2013 you requested a tariff classification ruling on behalf of your client, Lion Corporation Limited. Your sample will be retained by this office. Style 6860N-23289 is a woman’s shirt constructed from 100% polyester knit fabric and trace amounts of zinc some other metals. The garment features a deep U-shaped neckline, a front opening with five plastic button closures, short hemmed sleeves, and a hemmed bottom. The shirt has at least 10 or more stitches per linear centimeter measured in both directions, extends to below the waist, and has no metallic character or appearance. In your ruling request, you suggest classification of style 6860N-23289 under subheading 6106.90.3040, Harmonized Tariff Schedule of the United States (HTSUS), as shirts of other textile materials.  You rest your claim on New York Ruling Letter (NYRL) N187601, dated Oct. 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 We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated Sept. 17, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic filament yarn (other than sewing 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 that the sample is constructed wholly of 1-ply polyester staple yarns. The lab analysis also indicates the presence of trace amounts of zinc and some other metals, which is in agreement with the findings you submitted from a 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-ply yarn is not a metalized yarn of heading 5605, HTSUS, but has a fiber content entirely of 1-ply polyester staple yarns.  The applicable subheading for style 6860N-23289 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate 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 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 Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division