The tariff classification of knit softball pants from Mexico.

N254154 July 1, 2014 CLA-2-61:OT:RR:NC:N3:358 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 May 23, 2014, you requested a tariff classification ruling on behalf of High Five. The sample, Style 100169, will be retained by this office. Style 100169 is a pair of softball pants constructed from 100 percent polyester knit fabric. The pants are full length and feature an elasticized waistband with a full around interior drawstring, five belt loops, a front metal zipper with two snaps at the waist that fasten left over right, two rear pockets, a reinforced knee area and hemmed leg openings. The reinforced area gives additional abrasion protection to a ball player when sliding into base. Although the closure is left over right, in a subsequent e-mail, you state that the garment will be produced and imported with a right over left closure. Style 100169 will be offered in girl’s sizes GM-GL. Style 100168 is a pair of women’s softball pants of the same construction offered in sizes S–2XL. A sample of the adult sized garment was not provided. 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 boy’s garments and those designed for right over left closure at the front as women’s or girl’s 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 the sample presented, Style 100169, size S, is a size properly fitted for a girl’s size small. You subsequently confirmed that this style would not be imported in size GS and the sample should serve only as a representation of the product’s styling and cut with the exception of the front closure which will be produced and imported with a right over left closure. The applicable subheading for the Style 100169 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 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Style 100168. Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. 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 Kimberly Wachtel at Kimberly.A.Wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division