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

N176955 August 26, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 8543.70.7000 Mr. Danny Chin Advance International 61 West 23rd Street, 5th Floor New York, NY 10010 RE: The tariff classification of a men’s knit pullover from China. Dear Mr. Chin: In your letter dated July 22, 2011, you requested a tariff classification ruling. As requested, your samples will be returned. Three items were submitted, a pullover garment, an electroluminescent panel, and a battery pack. You state that the pullover garment and the battery pack will be imported together and the electroluminescent panel will be imported separately. The first item, Style W5000, is a men’s pullover garment constructed from 100% cotton, finely knit jersey fabric that measures 31 stitches per two centimeters counted in the horizontal direction. Style W5000 is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; a large rectangular hook and loop patch on the center front panel; a small inner pocket on the lower left front panel; a narrow, tubular, self-fabric strip on the inside front panel leading from the pocket to the back of the hook and loop patch; and a straight, hemmed bottom. The garment is made to men’s size specifications and will be imported in sizes S-M-L-XL. The second item is referred to as an electroluminescent panel. It measures approximately 8 inches in length by 4.25 inches in width and has a ribbon cable with connector attached to its rear surface. This electrical device is a flexible plastic panel that incorporates electroluminescent properties that allow it to illuminate/glow when attached to the appropriate power source. The submitted sample has an American Flag printed on the front but the panels will be imported bearing a variety of designs. The third item, the battery pack, is designed to clip into the small inner pocket on the front of the pullover. It has a cable with a connector attached that can be threaded through the narrow, tubular strip on the inside of the pullover and plugged into the electroluminescent panel through a slit on the front of the garment. The electroluminescent panel will have a hook and loop patch on the back which will attach to the corresponding hook and loop patch on the front of the pullover. The battery pack will be powered by three AAA batteries which are not imported with the battery pack. Style W5000, consisting of the pullover and battery pack, is a composite good. The essential character is imparted by the pullover. Consequently, the applicable subheading for Style W5000 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Other: Men's or boys'. The duty rate will be 16.5% ad valorem. The applicable subheading for the electroluminescent panel will be 8543.70.7000, HTSUS, which provides for "Electrical machines and apparatus…: Other machines and apparatus: Electrical luminescent lamps". The rate of duty will be 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 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