The tariff classification of Ghillie suit from China.

N221639 July 9, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Ron Sachs Jacob Ash Holdings, Inc. 301 Munson Avenue Mckees Rocks, PA 15136 RE: The tariff classification of Ghillie suit from China. Dear Mr. Sachs: In your letter dated June 14, 2012, you requested a tariff classification ruling. The samples are being returned to you as requested. Style #36-113 is a Ghillie Suit. The Ghillie suit consists of a jacket, trousers, hood, a sling bag and rifle cover. The jacket and trousers are constructed of an open work polyester knit fabric covered with camouflage colored yarns. The hood is constructed of an open work polyester knit fabric with various types of textile flora camouflage. The item covers the head and reaches to the neck. The rifle cover is a complete camouflage system designed for use with any rifle. It is comprised of camouflage colored yarns attached to a five foot long elastic band. The sling bag is constructed of an open work polyester knit fabric. The bag has an opening at the top which secures when drawstring cords are pulled tight. It measures approximately 14.5” (W) x 22” (L). GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the garments, which are constructed of 100% polyester knit fabric. You suggested that the classification for this item should be 6211.32.0075. We disagree with your proposed classification. Garments classified in chapter 62 of the Harmonized Tariff System of the United States (HTSUS) can not be composed of knit or crochet fabric. The applicable subheading for Style #36-113 will be 6114.30.3060, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Men’s or boys’. The rate of duty will be 14.9 percent 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division