The tariff classification of softball pants from Mexico

N060336 May 29, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of softball pants from Mexico Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling. The submitted sample is a Style #822 Adult Ladies Softball Pants with piping constructed of knit 100% polyester fabric. The pants are ankle length, and feature a 2-inch wide elasticized waistband with drawstring, front metal zipper with two waist snaps, elasticized cuffs, two rear pockets and reinforced knee areas. The reinforced knee areas give additional abrasion control and protection to a ball player when sliding into base. In addition, you request classification of Style #823 Youth Girls Softball Pants, which you state are constructed exactly like Style #822 except for size. The pants are specially designed for softball. The sample is being returned as requested. Chapter 61, Note 9 states, “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.” We reviewed the size of the garment to determine proper fit. We determined that the sample presented, Style #801, is a size properly fitted for a women’s medium. It is our opinion that the garment is cut and sized according to women’s specifications. The applicable subheading for the Style #801 Adult Softball Pants and Style #811 Youth Softball Pants will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'.” The rate of duty will be 14.9% 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, Robert B. Swierupski Director National Commodity Specialist Division