The tariff classification of a men’s and boys’ one piece pull-on garment from China

N098996 April 15, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Jeriah Cohen Neo Sports Athletics, LLC 945 Society Circle SW Atlanta, GA 30331 RE: The tariff classification of a men’s and boys’ one piece pull-on garment from China Dear Mr. Cohen: In your letter dated March 19, 2010, you requested a tariff classification ruling. The submitted sample, identified as Neo Sports Hardcore Suit. The Neo Sports Hardcore suit is a sleeveless one piece pull-on garment. It is composed of 86% nylon and 14% elastane knit fabric. The garment features: a mock collar, a zipper that extends from the collar to the crotch and neoprene pads to protect the shoulders, ribs, hips, thighs, knees and tailbone. All padding is contained in zippered compartments and is removable. Your correspondence indicates the garment is used for the sport of football. It will be available in men’s and boys’ youth sizes. The Explanatory Note to heading 61.14 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards)." The applicable subheading for Neo Sports Hardcore Suit 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 or boys’. The rate of duty will be 14.9%. 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