The tariff classification of a men’s rash guard pullover from Malaysia.

N129700 November 23, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Thomas W. Coyne Pacific Divers Equipment Supply, Inc. 5 Sand Island Access Rd., #140, Building 929D Honolulu, HI 96819 RE: The tariff classification of a men’s rash guard pullover from Malaysia. Dear Mr. Coyne: In your letter dated October 4, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Art. No. UV-132, is a men’s rash guard pullover constructed from 82% nylon, 18% spandex, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Art. No. UV-132 features a self-fabric mock turtleneck collar; short, hemmed, raglan sleeves; flat lock stitching on the collar, sleeves, and front and back seams; screen printing on the sleeves and on the lower right front panel; and a straight, hemmed bottom. You state that Art. No. UV-132 is used as sun protection in the water and to keep the wearer warm. Although you request classification in heading 6114, that heading does not cover all wearing apparel which could be worn for sports, but only those clothes which are specifically designed to be worn in a particular sport. Providing warmth to the body and protection against the sun is a benefit of any article of clothing and would be beneficial in almost any water sport. See HQ 960833 dated October 5, 1998 which classified similar merchandise in heading 6110. Consequently, the applicable subheading for Art. No. UV-132 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 boy’s: 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