The tariff classification of a men’s knit pullover garment from Spain.

N246627 October 25, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Ralph Natale American Shipping Company Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a men’s knit pullover garment from Spain. Dear Mr. Natale: In your letter dated September 23, 2013, you requested a tariff classification ruling on behalf of Bullboat USA LLC. Your sample will be returned, as requested. The submitted sample, “Men’s Smart Shirt,” is a men’s snug fitting pullover garment constructed from 92% nylon, 8% elastane, finely knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; short, hemmed, raglan sleeves; two snaps on the outside center front panel; and a straight, hemmed bottom. The garment is designed for use with a Bluetooth Integrated Cardiac Sensor device. The snaps allow the Cardiac Sensor device to be snapped onto the chest area of the garment, near the heart, to register the cardiac activity of the user. The integrated sensors, located behind each snap, capture the cardiac information of the user. The Cardiac Sensor heart rate monitor device and other accessories are sold separately from the garment. The applicable subheading for the “Men’s Smart Shirt” 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: 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 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 Mary Ryan at (646) 733-3271. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division