The tariff classification of knit baseball pants from Mexico.

N239850 April 18, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of knit baseball pants from Mexico. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 1475 is a pair of 100% knit polyester baseball pants. The pants are ankle length and feature an elasticized waistband with oversized belt loops, a front metal zipper with two snaps at the waist, two rear pockets, reinforced knee area, and hemmed leg openings. The reinforced area gives additional abrasion protection to a ball player when sliding into base. The pants are specially designed for baseball/softball. This garment will be offered in adult sizes S-3XL. 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 the proper fit. We determined that the sample presented, Style 1475, is a size properly fitted for a men’s large. The applicable subheading for Style 1475 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, Thomas J. Russo Director National Commodity Specialist Division