The tariff classification of a men’s heated pullover from China

N287133 June 21, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Keith Edberg Pnuma, LLC 108 N. Park Drive Cannon Falls, MN 55009 RE: The tariff classification of a men’s heated pullover from China Dear Mr. Edberg: In your letter dated May 18, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. In your submission, you describe Style P312 as consisting of four components: a “torso covering,” “heating elements,” a battery, and a charger. However, in subsequent correspondence you stated that as imported, the subject item will include only the torso covering with the heating elements incorporated into it. Further, although the submitted sample includes a battery, you subsequently stated that you are not seeking a classification ruling on either the battery or the charger. The torso covering of Style P312 is a men’s pullover garment constructed from 60% polyester, 23% polypropylene, 17% spandex, knit fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The pullover features a crew neckline; oversized armholes; two side seam pockets below the waist; overlock stitching at the neckline, the shoulder and side seams, the left chest, and the lower front and rear panels; and a straight, hemmed bottom. Wiring, which you identify as “heating elements,” has been sewn into the garment’s upper rear panel and lower front and rear panels. This wiring extends along the left side of the garment and around the lower portion of the left armhole, and one end is attached to a plastic button located at the left chest. The other end is attached to a cord that protrudes from the left side seam pocket, where it may be connected to a battery. The wiring is concealed by a partial lining of 100% polyester, knit fabric that is sewn to the inner surface of the garment. You state that when the wiring is connected to a battery and the chest button is pressed, the garment is heated and provides warmth to the wearer. In your submission, you suggest that the “torso covering” (i.e., the pullover) and “heating elements” (i.e., the wiring) be classified separately. However, because the pullover with the attached wiring is one article made up of different components, it is considered a composite good, with its classification determined by the component that imparts its essential character, insofar as this criterion is applicable. Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b) noted. Consequently, separate classification of the pullover and wiring is not possible. You also suggest classification of the heated pullover “under an appropriate heading designed to cover the heating elements.” Section XVI, Legal Note 1(a) to Chapter 85, HTSUS, states: This chapter does not cover: Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothes, footwear or ear pads or other electrically warmed articles worn on or about the person.” The subject heated pullover is an electrically warmed article and is therefore sufficiently described in Note 1(a) to Chapter 85. Accordingly, this item is precluded from classification under heading 8516, HTSUS, by operation of the exclusionary language in Note 1(a) to Ch. 85. The applicable subheading for the portion of Style P312 consisting of the pullover with attached wiring 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. In addition, the submitted sample is not properly marked with its country of origin. Specifically, the country of origin has been printed on the inner surface of the garment near the bottom hem. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part, as follows:Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.Further, textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov. 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