N108476 N1 Ruling Active

The tariff classification of football pants from China

Issued June 23, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3060

Headings: 6114

Product description

The submitted sample is being returned to you as requested. The submitted sample, identified as style F4535, is a pair of knit 92% polyester, 8% spandex football pants. The pants extend to just below the knee and feature a slotted, heavy duty elasticized waistband, a laced front closure, two large inside pockets where protective pads can be inserted, reinforced thigh areas and partially elasticized leg openings. The pants are specially designed for playing football.

CBP rationale

The applicable subheading for style F4535 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’.

Full text

N108476 June 23, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Ken Skillman Mornington Corporation 3310 Evonvale Glen Cumming, GA 30041 RE: The tariff classification of football pants from China Dear Mr. Skillman: In your letter dated May 26, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. The submitted sample, identified as style F4535, is a pair of knit 92% polyester, 8% spandex football pants. The pants extend to just below the knee and feature a slotted, heavy duty elasticized waistband, a laced front closure, two large inside pockets where protective pads can be inserted, reinforced thigh areas and partially elasticized leg openings. The pants are specially designed for playing football. The applicable subheading for style F4535 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

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