The tariff classification of apparel from Honduras and Mexico.

NY L86071 July 26, 2005 CLA-2-61:RR:NC:N3:353 L86071 CATEGORY: Classification TARIFF NO.: 6107.12.0010, 6114.30.3060, 6104.63.2030 Mr. Paul Vroman Danzas AEI 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of apparel from Honduras and Mexico. Dear Mr. Vroman: In your letter dated June 29, 2005, on behalf of Under Armour, you requested a tariff classification ruling. The samples will be returned to you as requested. Four samples of apparel were submitted with your request. Style 0029, Men’s Five Pocket Football Girdle is composed of knit 82% Nylon/18% Elastane fabric. The garment is designed to hold padding; however the pads are not included. Style 0028, Men’s Flyer Sliding Short is a baseball short composed of knit 85% Nylon/15% Elastane fabric. The garment has padding on the sides and an internal cup pocket. Style 0223, Men’s Show Sliding Short is a baseball short composed of knit 85% Nylon/15% Elastane fabric. The garment is ultra thin three-layer spacer-fabric with an internal cup pocket. Style 1228, Women’s Glyde Slider Short is composed of knit 85% Nylon/15% Elastane fabric. The garment has a gridded slide zone. The garment can be used for multiple sports. You suggest classification of al four garments in heading 9506 as sports equipment based on the CAFC decision in “Bauer Nike Hockey USA Inc. vs. United States”. None are of the type of protective equipment of heading 9506. Style 0029 does not include pads; styles 1228, 0028 and 0223 do not protect against blows, falls or collisions. Style 0029 is not sports clothing as in its imported condition it does not contain any special design features. Style 1228 is not sports clothing because it is not dedicated to a particular sport. The applicable subheading for the style 0029, Men’s Five Pocket Football Girdle will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers…Men's.” The rate of duty will be 14.9% ad valorem.  The applicable subheading for the style 0028, Men’s Flyer Sliding Short and 0223, Men’s Show Sliding Short 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 duty rate will be 14.9% ad valorem. The applicable subheading for style 1228, Glyde Slider Short will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides “Women’s or girls’ suit…breeches and shorts…knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s.” The duty rate will be 28.2% 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