The tariff classification of baseball/softball pants from Mexico

N161403 May 3, 2011 CLA-2-61:OT:RR:NC:N3A:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of baseball/softball pants from Mexico Dear Mr. Rizner: In your letter dated April 15, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as per your request. The submitted sample, identified as style 1465 (Adult), is a pair of knit, 100% polyester baseball/softball pants. The pants are ankle-length, and feature a heavy-duty elasticized waistband with oversized belt loops, a front metal zipper with two waist snaps, two rear pockets, reinforced knee and shin areas, contrast piping down the outer sides of the legs and are hemmed at the bottom. The reinforced areas give additional abrasion protection to a ball player when sliding into base. Style 1465 (Adult) will be offered in sizes S-3XL and in youth sizes S-XL under the style 1466 (Youth). 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 1465 (Adult), is a size properly fitted for a men’s extra 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 styles 1465 (Adult) and 1466 (Youth) 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% 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