The tariff classification of men’s woven shirts from China.

N238526 March 27, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.20.2016; 6205.20.2026 Mr. John M. Peterson Ms. Elyssa Emsellem Neville Peterson LLP Counselors at Law 17 State Street- 19th Floor New York, New York 10004 RE: The tariff classification of men’s woven shirts from China. Dear Mr. Peterson and Ms. Emsellem: In your letter dated February 12, 2013, you requested a tariff classification ruling, on behalf of your client, Phillips-Van Heusen Inc. The response was delayed due to laboratory analysis. As requested, your sample will be returned. The submitted sample, identified as “Sample #17” is a men’s shirt constructed from woven fabric. You state that the fiber content is 55% cotton, 45% polyester. The shirt has a self-fabric button-down point collar; a left over right full front opening with seven button closures; long vented sleeves with button closures on the vents and on the cuffs; a back yoke; and a curved, hemmed bottom. The garment has no metallic character or appearance. The submitted sample, identified as “Sample #18” is a men’s shirt constructed from woven fabric. You state that the fiber content is 55% cotton, 45% polyester. The shirt has a self-fabric point collar; a left over right full front opening with seven button closures; long vented sleeves with button closures on the vents and on the cuffs; a back yoke; and curved, hemmed bottom. The garment has no metallic character or appearance. In your ruling request, you recommended classification of the submitted garments in subheading 6205.90.4040, Harmonized Tariff Schedule of the United States (HTSUS), as shirts of other textile materials or under 6205.20.2016, HTSUS, which provides for men’s shirts of cotton, other, dress shirts, men’s. You further rest your claim on New York Ruling Letter (NYRL) N187601, dated October 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 We note that NYRL N187601 was revoked by Headquarters Ruling HQ H202560, dated September 13, 2013, which classified the yarn in question in subheading 5402.47.90, which provides for synthetic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 “Sample #17” and “Sample #18” are constructed of one 1-ply cotton/polyester warp yarn and one 1-ply cotton/polyester filling yarn. The lab analysis also indicates the presence of trace aluminum 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 warp and filling yarns are not metalized yarns of heading 5605, HTSUS. The warp and filling yarns of “Sample #17” have a fiber content of 53.9% cotton, 46.1% polyester. The warp and filling yarns of “Sample #18” have a fiber content of 56.0% cotton, 44.0% polyester. The applicable subheading for “Sample #17” will be 6205.20.2016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: dress shirts: with two or more colors in the warp and/or the filling: men’s. The duty rate is 19.7% ad valorem. The applicable subheading for “Sample #18” will be 6205.20.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: dress shirts: other: men’s. The duty rate is 19.7% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division