The tariff classification of knit softball pants from Mexico.

N241236 May 17, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of knit softball pants from Mexico. Dear Ms. Florentino: In your letter dated April 12, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 1341 is a pair of 100% knit polyester softball 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 elasticized hemmed leg openings. The reinforced areas give additional abrasion protection to a ball player when sliding into base. The pants are specifically designed for softball. Style 1340 will be offered in women sizes S-2XL and Style 1341 will be offered in girls’ sizes YS-YL. 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 1341, is a size properly fitted for a girls’ small. The applicable subheading for the Styles 1341 and 1340 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. 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