CBP Ruling N099478 — The tariff classification of ladies’ baseball/softball pants from Mexico

Tariff classification

Headings: 6114

Product description

The submitted sample is being return to you as per your request. The submitted sample, identified as style 1240 (Ladies’), is a pair of knit baseball/softball pants. They are composed of 100% polyester. The pants are calf-length with elasticized bottoms and feature the following: a heavy-duty elasticized waistband with oversized belt loops, a front metal zipper with two waist snaps, two rear pockets and reinforced knee and shin areas. The reinforced areas give additional abrasion protection to a ball player when sliding into base. The pants will be sold in sizes Ladies’ XS-2XL. 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.”

CBP rationale

The applicable subheading for style 1240 (Ladies’) 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’.

Full text

N099478 April 15, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of ladies’ 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 1240 (Ladies’), is a pair of knit baseball/softball pants. They are composed of 100% polyester. The pants are calf-length with elasticized bottoms and feature the following: a heavy-duty elasticized waistband with oversized belt loops, a front metal zipper with two waist snaps, two rear pockets and reinforced knee and shin areas. The reinforced areas give additional abrasion protection to a ball player when sliding into base. The pants will be sold in sizes Ladies’ XS-2XL. 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.” The applicable subheading for style 1240 (Ladies’) 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%. 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

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