CLA-2-61:OT:RR:NC:WA:356
Mr. Larry Ordet
Sandler, Travis & Rosenberg P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: The tariff classification of a men’s hydration garment from Thailand.
Dear Mr. Ordet:
In your letter, which was dated May 1, 2009, and in supplemental letters dated July 10, 2009 and August 28, 2009, you requested a country of origin and tariff classification ruling on behalf of Camelbak Products, LLC. In correspondence dated September 3, 2009 and July 6, 2010, you withdrew your request for a country of origin determination. The classification of Style Shredbak is shown below. Your sample was destroyed during laboratory analysis and cannot be returned.
Style Shredbak consists of two garments, a bonded fabric outer garment and an abbreviated mesh knit inner garment. The two garments are attached to each other at the shoulders and underarms by means of buttons and loops. The inner garment is designed to hold a water reservoir (bladder) with a tube and bite valve for personal hydration during various outdoor activities. Although the garments may be worn together, the outer garment and the inner garment are easily detached for wear as separate items of apparel and will be classified separately. You state that the water reservoir with the tube and bite valve will not be imported with the garments but will be imported separately.
The outer garment of Style Shredbak is a men’s vest constructed from a bonded fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester finely knit brushed pile fabric. The garment is sleeveless with oversized armholes, a self-fabric stand-up collar, a full front opening with a zipper closure, a zippered pocket on the left chest, zippered pockets below the waist, two inner pockets, and a straight bottom with a drawcord and cord locks. Laboratory analysis has determined that the inner layer of this fabric is constructed of weft knit extended sinker loop type brushed pile construction. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric.
The abbreviated inner garment of Style Shredbak is constructed from 75% polyamide, 25% elastane, finely knit fabric. The garment does not reach the waist and has oversized armholes, a full front opening with a zipper closure, a low, rounded front neckline, a pocket on the center back panel that is designed to hold the water reservoir, elasticized capping on the neckline, armholes, and bottom, and a straight bottom.
The applicable subheading for the vest will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% ad valorem.
The applicable subheading for the abbreviated inner garment will be 6114.30.1010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Other garments, knitted or crocheted: of man-made fibers: tops: men’s or boys’. The rate of duty is 28.2% 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 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