CATEGORY: Classification s282

N204303

March 13, 2012

CLA-2-61:OT:RR:NC:N3:356

CATEGORY: Classification

TARIFF NO.: 6110.30.3053; 9004.90.0000

Ms. DeeDee Desmet Ms. Emi Nishimura Adidas Group 5055 North Greeley Avenue Portland, Oregon 97217

RE: The tariff classification of a men’s knit pullover and 3D glasses from Thailand.

Dear Ms. Desmet and Ms. Nishimura:

In your letter dated January 9, 2012, and in subsequent correspondence dated January 30, 2012, you requested a tariff classification ruling. As requested, your samples will be returned.

Style L2061668PL consists of a men’s pullover and a pair of 3D glasses which will be imported and sold together. The pullover is constructed from 100% polyester, finely knit interlock fabric that measures 38 stitches per two centimeters counted in the horizontal direction. Style L2061668PL has a cross over V-neckline; long, pieced fabric sleeves with rib knit cuffs; narrow piping on the sleeves; mesh knit inserts at the armholes; reflective tape on the shoulders and sleeves; a 3D print on the front panel; a reflective addidas® logo on the right chest; a large appliqué on the left chest; and a straight, hemmed bottom with a curved tail.

The 3D glasses have a cardboard frame with one piece of red plastic film and one piece of cyan (blue) plastic film fitted into the cardboard frame. The left eye portion of the 3D glasses has the red film and the right eye portion has the cyan film. Looking through the 3D glasses enables the viewer to see certain images on the pullover in three dimensions.

You suggest that the men’s pullover and the 3D glasses are a composite good, with the essential character imparted by the pullover. To be considered a composite good, the components must be adapted one to another, be mutually complimentary, and together form a whole which would not normally be offered for sale in separate parts. We do not consider the pullover and the 3D glasses, which are two separate items, to be a composite good. 2

Consequently, the applicable subheading for the pullover of Style L2061668PL will be 6110.30.3053, 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: men’s or boy’s: other. The rate of duty is 32 percent ad valorem.

The applicable subheading for the 3D glasses will be 9004.90.0000, HTSUS, which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty is 2.5 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 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) 733-3054.

Sincerely,

Thomas J. Russo Director National Commodity Specialist Division