The tariff classification of a men’s knit shirt and tactical belt from Bangladesh.

N208799 April 11, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6307.90.9889 Mr. Ehsan Argand 5.11, Inc. 4300 Spyres Way Modesto, CA 95356 RE: The tariff classification of a men’s knit shirt and tactical belt from Bangladesh. Dear Mr. Argand: In your letter dated March 7, 2012 you requested a tariff classification ruling. As requested, your samples will be returned. Two samples were submitted for review. Style 71332 “Hybrid SS PDU Shirt” is a men’s shirt constructed from both knit and woven fabrics. The collar, the rear yoke, the front panel from the shoulder to the chest, and the short sleeves are constructed from 65% polyester and 35% cotton woven fabric. The remainder of the garment is constructed from 55% cotton, 37% polyester, and 8% spandex jersey knit fabric. The knit fabric portion measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The garment features a self-fabric pointed collar; a partial front opening with a placket and three button closures; short, hemmed sleeves; buttoned epaulets on each shoulder; knit inserts in the underarm area; a badge holder with grommets on the left front panel; an inside badge holder support strap; vertical pin tucks on the woven portion of the front and back panels; and a straight, hemmed bottom. You state that the shirt is designed for use as a uniform shirt by law enforcement personnel. Style 59569 “Riggers Combat Tactical Belt (CTB)” is constructed from 100% nylon webbing. It is 1-3/4” wide and approximately 55” long. There is a strip of knit pile fabric on the inner surface, 11” long, near the buckle, and a strip of woven fabric sewn on the last 4” of the belt, creating a hook-and-loop fastener to keep the end of the belt from flapping or hanging. A textile loop is sewn on the front of the belt; a 3”carbineer hook is inserted into this loop, lending a utilitarian appearance.  You state that item 59569 is intended to be used as a belt, “but also have general purpose use as [a] safety belt or harness.”  We find that this latter use determines the classification of this belt, rather than the fashion aspect. The knit portion of Style 71332 comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, following General Rule of Interpretation 3(b), the applicable subheading for Style 71332 “Hybrid SS PDU Shirt” will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys shirts, knitted or crocheted: of cotton: men’s. The rate of duty will be 19.7% ad valorem. The applicable subheading for Style 59569 “Tactical Belt (CBT)” will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division