The tariff classification of knit baseball pants from Mexico.

N241225 May 17, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 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 12, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 221213 is a pair of 100% knit polyester baseball pants. The pants are ankle length and feature an elasticized waistband with oversized belt loops, a front metal zipper with two snaps at the waist, one right rear pocket, reinforced knee areas, side colored inserts and hemmed leg openings. The reinforced areas give additional abrasion protection to a ball player when sliding into base. The pants are specifically designed for baseball. Style 221213 will be offered in boys’ sizes S-XL. The applicable subheading for Style 221213 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% 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