The tariff classification of a men’s pullover from Sri Lanka

N272462 March 3, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Elena Logdameo-Hogan Ralph Lauren Corporation 625 Madison Avenue New York, NY 10021 RE: The tariff classification of a men’s pullover from Sri Lanka Dear Ms. Lagdameo-Hogan: In your letter dated December 11, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The PoloTech™ wearable technology kit, Style 69917696, is described as a battery-operated, wearable technology device in the form of a shirt and a data module box incorporating an accelerometer, gyroscope, heart rate sensor, and a radio transceiver. Style 69917696 is intended to be imported and sold together at retail as a set comprised of the garment, the data module box, and a USB cable. Style 69917696 is designed to work in conjunction with an application (“app”), which the user must download from an online digital distribution site and “pair” with a compatible electronic device. You state that this “app” enables the user to track his biometrics and obtain information on his heart rate and heart rate variability, breathing rate and depth, activity intensity, steps walked, and calories burned. The garment is a men’s snug-fitting, cut and sewn pullover constructed of 70% polyester, 21% nylon, 9% spandex knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The pullover features a crew neckline; short sleeves; a self-fabric front panel that measures four inches in width and encircles the garment below the chest; five metal snaps on the outer left of the front panel that are used to connect the garment to the data module box; three sensors sewn into the inner front panel that measure approximately 2.25 x 1 inches each; and a straight, hemmed bottom. The data module box contains circuitry, wiring and a lithium-ion battery in a plastic case housing. It measures approximately 3 x 2 inches and snaps into the five snaps on the pullover. The USB cable is used to charge the data module box by connecting it to a computer or wall charger. In your submission, you state your belief that the essential character of Style 69917696 is imparted by the data module kit and suggest classification under 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: other. We disagree with your suggestion. General Rule of Interpretation (GRI) 3(b) provides that goods put up in sets for retail sale are to be classified as if they consisted of the component which gives them their essential character. It is our opinion that the essential character of the set is imparted by the pullover. Consequently, the applicable subheading for Style 69917696 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: 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division