The tariff classification of men’s knit garment from Italy.

N088055 January 13, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Peter K. Schlesinger Atlantic Customs Brokers, Inc. 154 State Street North Haven, CT 06473 RE: The tariff classification of men’s knit garment from Italy. Dear Mr. Schlesinger: In your letter dated December 8, 2009, on behalf of your client, JGirizar LLC, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, Kart Pants, is constructed of knit fabric containing 74% polyamide and 26% elastane in the shoulder strap and crotch. The side panels contain 80% polyester and 20% elastane. The upper part of the garment scoops to the waist in the front and has shoulder straps which measure two and half inches wide at the shoulder seam. The garment also has a low back neckline; oversized armholes; and short legs with gripper strips. Soft foam padding is sewn to the inside of the garment over the thighs, hips and tailbone. The garment is specifically designed for kart racing. The Explanatory Notes (EN) to heading 6114 states that "The heading includes, inter alia : (5) Special articles of apparel used for certain sports…" The applicable subheading for the Kart Pants will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s and boys’. 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