CBP Ruling N213259 — The tariff classification of knit baseball pants from Mexico.

Tariff classification

Headings: 6114

Product description

The submitted sample is being returned to you as requested. Style #1248 is a pair of knit, 100% polyester baseball pants. The pants are ankle length and feature a heavy duty elasticized waistband with oversized belt loops, a front metal zipper with two waist snaps, two rear pockets, reinforced knee areas and hemmed leg openings. The reinforced area gives additional abrasion protection to a ball player when sliding into base. The pants are specially designed for baseball. Style 1248 will be offered in sizes S-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.” We reviewed the size of the garment to determine the proper fit. We determined that the sample presented, style 1248, is a size properly fitted for a women’s medium.

CBP rationale

The applicable subheading for the style #1248 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

N213259 April 19, 2012 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of knit baseball pants from Mexico. Dear Ms. Florentino: In your letter dated April 3, 2012, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style #1248 is a pair of knit, 100% polyester baseball pants. The pants are ankle length and feature a heavy duty elasticized waistband with oversized belt loops, a front metal zipper with two waist snaps, two rear pockets, reinforced knee areas and hemmed leg openings. The reinforced area gives additional abrasion protection to a ball player when sliding into base. The pants are specially designed for baseball. Style 1248 will be offered in sizes S-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.” We reviewed the size of the garment to determine the proper fit. We determined that the sample presented, style 1248, is a size properly fitted for a women’s medium. The applicable subheading for the style #1248 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, Thomas J. Russo Director National Commodity Specialist Division

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