The tariff classification of an Integrated Smart Garment from Lithuania

N330999 March 16, 2023 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Andrea Liebig W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE:      The tariff classification of an Integrated Smart Garment from Lithuania                                                                                                                  Dear Ms. Liebig: In your letter dated February 15, 2023, you requested a tariff classification for an Integrated Smart Garment.  Your sample will be returned. The Integrated Smart Garment is a unisex pullover constructed from 51 percent recycled nylon, 42 percent recycled polyester, and 7 percent recycled elastane.  The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed.  The Integrated Smart Garment features a self-fabric stand up collar, a partial zipper opening with a garage closure, long sleeves with finished endings and a contrasting bottom with a pocket that reaches to below the waist. The Integrated Smart Garment is intended to be used as a measuring instrument by industrial companies looking to ascertain the upper body motion of their workers to better understand risks for musculoskeletal disorders (MSDs) on the job.  The Integrated Smart Garment is designed with a custom electronic harness, housing inertial measurement units (IMUs) that are permanently incorporated into a long sleeve unisex shirt.  The Integrated Smart Garment and controller are provided to workers by a company that has purchased a Subscription Service. In your letter, you suggest the applicable subheading for the Integrated Smart Garment to be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” We disagree. The Integrated Smart Garment, while containing sensors, cannot operate without the subscription, cables and controller. Additionally, the Integrated Smart Garment can be worn as a pullover without the outward appearance of the included sensors. Accordingly, heading 9031, HTSUS, is excluded from consideration. Consequently, the applicable subheading for the Integrated Smart Garment will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles; knitted or crocheted; Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. Chapter 61 Note 9, noted.  The applicable rate of duty will be 32 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 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division