The tariff classification of a men’s pullover from Vietnam or Taiwan, and a control module from China

N281199 December 9, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 9031.80.8085 Ms. Zane Sabie VF Imagewear, Inc. 545 Marriott Drive, Suite 200 Nashville, TN 37214 RE: The tariff classification of a men’s pullover from Vietnam or Taiwan, and a control module from China Dear Ms. Zabie: In an undated letter, which was received in our office on November 16, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style GP8L “Swing IQ Garment” is comprised of a men’s pullover with a sewn-in component described as a “sensor array,” and a control module. You state that the product’s main function is to track and record the kinetic movement of an athlete. You have requested a classification ruling on the following: the pullover with the sewn-in sensor array imported with the control module (Style GP8L); the pullover with the sewn-in sensor array imported individually; and the control module imported individually. The pullover is constructed of 100% polyester knit fabric that measures 29 stitches per 2 centimeters counted in the horizontal direction. The garment features a self-fabric crew neckline; a small heat seal logo located one inch below the center front neckline; long, hemmed, raglan sleeves; pieced construction at the left shoulder, the sleeves, and the sides; a contrasting color left rear sleeve; contrasting color overlock stitching at the seams; and a straight, hemmed bottom. The sensor array, which is comprised of electronic components connected with wiring, is attached to the pullover via pieces of nylon fabric sewn to the inner surfaces of the left sleeve and left side panel. A USB-C connector is affixed to the end of the wiring and protrudes from a small slit in the lower left side panel of the garment.  The control module is comprised of electronic components that include a CPU, a Bluetooth Transmitter, a battery, and an inbuilt gyroscope and accelerometer. The module, which can be affixed to the garment, serves to collect the information from the other sensors in the garment, and performs its own measurements of the wearer’s motion and movement. In this respect the control module at issue is similar to the data module described in New York Ruling Letter N260861, dated February 4, 2015. Because Style GP8L is made up of different components, it is considered a composite good, with its classification determined by the component that imparts its essential character. Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b) noted. The essential character of Style GP8L is imparted by the pullover. Further, because the pullover with the sewn-in sensor array is made up of different components, it is also considered a composite good, with its classification determined by the component that imparts its essential character. HTSUS, GRI, Rule 3(b) noted. The essential character of the pullover with the sewn-in sensor array is imparted by the pullover. The applicable subheading for Style GP8L, and the pullover with the sewn-in sensor array when imported individually, 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% ad valorem. The applicable subheading for the control module when imported individually will be 9031.80.8085, HTSUS, which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other. The rate of duty will be 1.2% 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 maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division