The tariff classification of a woman’s top from Indonesia

N213263 July 27, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Lynette Russo Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of a woman’s top from Indonesia Dear Ms. Russo: In your letter dated April 5, 2012, you requested a tariff classification ruling. Style 610 RK is a woman’s unlined upper body garment. The garment features a spread collar with a self-fabric tie, long sleeves with button tabs to allow the wearer to roll up the sleeves, a full front opening secured by six button closures, two chest pockets with button flaps, and elastic tightening at the bottom of the garment. You state that the garment is constructed from 49% cotton, 44.5% polyester, and 6.5% metallic woven fabric. The sample was forwarded to the Customs and Border Protection laboratory for analysis. Our response was delayed due to laboratory analysis, during which the submitted sample was destroyed. The results of the laboratory analysis indicate that style 610 RK is constructed of three yarns: one 1-ply cotton yarn (36.4%), one 2-ply metalized yarn (18.2%), and one 1-ply polyester yarn (45.4%). The metallic yarn is composed of a metal thread (36.5%) twisted with a cotton yarn (63.5%). Section XI, Note 2(B)(a), Harmonized Tariff Schedule of the United States (HTSUS), states that metalized yarn of heading 5605 is to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material. Although you requested classification of style 610 RK under 6202.93.5011, HTSUS, which provides for other women’s anoraks, windbreakers and similar articles: of man-made fibers: other: other: other, the features and the cut of the sample are of those of upper body garments excluded from heading 6206. Consequently the applicable subheading for style 610 RK 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 similar 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, Thomas J. Russo Director National Commodity Specialist Division