The tariff classification of baseball pants from Mexico

N097610 March 31, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of baseball pants from Mexico Dear Mr. Rizner: In your letter dated March 11, 2010, on behalf of Holloway, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample is a Style #221004 Shatter Double Knit Pants constructed of knit 100% polyester fabric. The pants are ankle length, and feature a heavy duty elasticized waistband with oversized belt loops, front metal zipper with two waist snaps, two rear pockets, reinforced knee areas and are hemmed at the bottom. 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 #221204 Shatter Double Knit Pants, which you state are constructed exactly like Style #221004 except for size. Style 221004 will be offered in size S-3XL. Style 221204 will be offered in size S-XL. The pants are specially designed for baseball. 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 221004, is a size properly fitted for a men’s large. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. It is our opinion that the garment is cut and sized according to men’s specifications. The applicable subheading for the Style #221004 Shatter Double Knit Pants and Style #221204 Shatter Double Knit 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