CLA-2-61:OT:RR:NC:TA:348
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 March 29, 2010, you requested a tariff classification ruling. The submitted sample is being return to you as per your request.
The submitted sample, identified as style 1445(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, 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. In addition, you requested classification for Style 1446(Youth), 1440(Adult) and 1441(Youth). Style 1446(Youth) will be constructed exactly like Style 1445(Adult) except for size. Style 1440(Adult) will be constructed exactly like Style 1445(Adult) except for the piping detail. Style 1441(Youth) will be constructed exactly like Style 1440(Adult) except for the size.
Style 1445(Adult) and 1440(Adult) will be offered in size S-3XL. Style 1446(Youth) and 1441(Youth) will be offered in size S-L. The pants are specially designed for baseball/softball.
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 1445(Adult), is a size properly fitted for a men’s medium. 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 Style 1445(Adult), 1440(Adult), 1446(Youth) and 1441(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%.
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