L86067 L8 Ruling Active

The tariff classification of men’s baseball pants from Taiwan.

Issued July 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3060

Headings: 6114

Product description

The submitted sample identified, as Ultimate Aggie is a men’s baseball pant composed of knit 65% polyester/35% cotton fabric. The pants have a 4” elasticized waistband, zipper and button fly closure, two back pockets, 36 “ inseam and are hemmed at the bottom. The garment is reinforced at the knee and has double material for sliding. The pants are specially designed for baseball.

CBP rationale

The applicable subheading for the Ultimate Aggie base ball pants will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.

Full text

NY L86067 July 26, 2005 CLA-2-61:RR:NC:N3:353 L86067 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Heather Gershon Masterpiece International, Ltd. 2300 Higgins Rd., Ste 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of men’s baseball pants from Taiwan. Dear Ms. Gershon: In your letter dated June 28, 2005, on behalf of Rick Tollefson, DBA Boombah Sports, you requested a tariff classification ruling. The submitted sample identified, as Ultimate Aggie is a men’s baseball pant composed of knit 65% polyester/35% cotton fabric. The pants have a 4” elasticized waistband, zipper and button fly closure, two back pockets, 36 “ inseam and are hemmed at the bottom. The garment is reinforced at the knee and has double material for sliding. The pants are specially designed for baseball. The applicable subheading for the Ultimate Aggie base ball pants will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’." The general duty rate will be 14.9% ad valorem. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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