The tariff classification of ladies’ softball pants from Mexico

N161497 May 3, 2011 CLA-2-61:OT:RR:NC:N3:348 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’ softball pants from Mexico Dear Mr. Rizner: In your letter dated April 15, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as per your request. Style 221371 (Ladies’), is a pair of knit 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, a front metal zipper with two waist snaps, two rear pockets, reinforced knee and shin areas and contrast piping on the outside legs. 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. The applicable subheading for style 221371 (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% ad valorem. 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