CLA-2-61:OT:RR:NC:N3:356
Mr. Ehsan Argand
5.11, Inc.
3201 North Airport Way
Manteca, CA 95336
RE: The tariff classification of a men’s upper body garment from Bangladesh
Dear Mr. Argand:
In your letter dated May 15, 2019, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 41222 is a men’s pullover garment constructed from different knit fabrics. The upper front and back panels and the sleeves are constructed from 60% cotton, 40% polyester, finely knit fabric. The majority of the lower front and back panels is constructed from 86% polyester, 14% elastane, finely knit fabric that measures 42 stitches per two centimeters counted in the horizontal direction. In addition, the front panel features two large pockets, the majority of the outer surfaces of which is constructed from 92% polyester, 8% elastane, mesh knit fabric. Style 41222 is of pieced construction and features a rib knit crew neckline; short, hemmed sleeves; two diagonal entry pockets on the front panel with hook-and-loop closures, which you state will be used by law enforcement personnel to conceal firearms; contrasting fabric inserts at the bottom of each pocket; overlock stitching at the seams; and a straight, hemmed bottom.
In your letter, you suggest classification of Style 41222 under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other garments, knitted or crocheted.” However, although you also state your belief that Style 41222 cannot be considered a pullover, the garment possesses no features that exclude its classification as a pullover.
Further, as mentioned above, Style 41222 is made up of different fabrics. As such, it is considered a composite good, with its classification determined by the fabric that imparts its essential character. HTSUS, General Rule of Interpretation (GRI) 3(b), noted. In this case, the 86% polyester, 14% elastane knit fabric of the lower front and back panels comprises more than 60% of the visible surface area of the garment, and imparts its essential character.
Consequently, the applicable subheading for Style 41222 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division