CLA-2-61:OT:RR:NC:N3:356
Mr. Miguel Angel Pérez
Textiles Opico S.A. De C.V.
KM 31 Carretera A Santa Ana
Canton Arenera, San Juan Opico
La Libertad, El Salvador
RE: The tariff classification of a men’s knit pullover from El Salvador.
Dear Mr. Pérez:
In your letter dated February 23, 2011, you requested a tariff classification ruling. Your sample is being retained for our files.
The submitted garment, Style 40011, “5.11 Undergear Men’s Holster Shirt,” is a men’s finely knit pullover garment that has a self-fabric crew neckline; short, hemmed sleeves; two side-entry pockets on the chest with hook and loop closures; and a straight, hemmed bottom. Advertising for this garment states that it is designed to be worn by itself or under a shirt for concealed-carry by law enforcement personnel or as work-out wear. The pockets can be used to carry a compact concealed weapon, handcuffs and associated equipment, keys, mp3 players and other necessary items that one wishes to conceal or to carry securely close to the body.
The major portion of the front and back panels and the sleeves are constructed from 82% polyester, 18% spandex, finely knit fabric that measures 46 stitches per two centimeters counted in the horizontal direction. Inserts of 100% polyester, double knit fabric extend around the armholes and over the shoulders on the front and back panels. The front panel insert is of two ply construction and forms the chest pockets. Lightweight foam on the pocket underside strengthens the pocket and prevents bodily moisture from affecting the pocket contents.
Although you suggest classification under HTSUS 6109.90.8010, the garment is not considered a T-shirt or similar garment because of the pockets and the pieced insert construction. The most specific classification for this garment is as a pullover in HTS 6110. Consequently, the applicable subheading for Style 40011 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division