The tariff classification of a scrub pant and a scrub top from China

N242341 March 26, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.69.2510; 6211.43.0060 Mr. John M. Peterson Neville Peterson LLP 17 State Street 19th Floor New York, NY 10004 RE: The tariff classification of a scrub pant and a scrub top from China Dear Mr. Peterson: In your letter dated May 19, 2013, you requested a tariff classification ruling on behalf of Landau Uniforms. Our response was delayed due to laboratory analysis. Your samples will be retained by this office. Style 9310 is a pair of woman’s scrub pants which you state are constructed from 54% rayon, 44% polyester, and 2% spandex woven fabric. The pull-on pants feature a functional drawstring threaded throughout the waistband, a single pocket at the back, and hemmed leg openings. Style 9550 is a woman’s scrub top which you state is constructed from 54% rayon, 44% polyester, and 2% spandex woven fabric. The pullover garment features a V-neckline, short sleeves, two double pockets below the waist, and a hemmed bottom. In your ruling request, you suggested classification of style 9310 under subheading 6204.69.90 Harmonized Tariff Schedule of the United States (HTSUS), as Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: other. In addition, you suggested classification of style 9550 under subheading 6206.90.00, HTSUS, as Women’s or girls’ blouses, shirts and shirt-blouses: 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  We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated Sept. 17, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic filament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 both samples to the U.S. Customs and Border Protection laboratory to determine the fiber content.  The laboratory has determined that style 9550 is constructed of 1-ply polyester/rayon blend staple warp yarns and 2-ply polyester/elastomeric filament filling yarns. The lab analysis indicates the presence of trace amounts of iron and some other metals. In addition, the laboratory has determined that style 9310 is constructed of a 2-ply staple yarn (rayon/polyester) and a 2-ply filament yarn (polyester/elastomeric). The lab analysis indicates the presence of trace amounts of aluminum and some other metals. This is in agreement with the findings you submitted from a private lab.  Based upon the lab analysis, the fact that the garments have no metallic character or appearance, and in accordance with the reasoning set forth in HQ H202560, we find that the yarns are not metalized yarns of heading 5605, HTSUS, but have fiber contents of rayon, polyester, and spandex. The applicable subheading for style 9310 will be 6204.69.2510, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of artificial fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Women’s. The rate of duty will be 28.6 percent ad valorem. Although you requested classification of style 9550 under heading 6206, HTSUS, the features and the cut of the garment are of those of heading 6211. Consequently, the applicable subheading for style 9550 will be 6211.43.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and upper body garments, excluded from heading 6206. The rate of duty will be 16 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 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