The tariff classification of baseball and softball pants from China

N257836  October 31, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3060; 6114.30.3070 Mr. George M. Keller Customs Advisory Services, Inc. 100 Hartsfield Centre Parkway Suite 350 Atlanta, GA 30354 RE: The tariff classification of baseball and softball pants from China Dear Mr. Keller: In your letter dated September 25, 2014, you requested a tariff classification ruling on behalf of your client, Alleson of Rochester, Inc. Your samples will be returned as requested. Style 605PY is a pair of boys’ baseball pants constructed from 100% polyester knit fabric. The ankle-length pants feature an elasticized waistband with five oversized belt loops, a front metal zipper with two snap closures at the waist, two rear pockets, a reinforced knee area, and elasticized leg openings. The pants are specifically designed for baseball; the reinforced areas give additional abrasion protection to a ball player when sliding into base. You state that identical garments will be imported in boys’ sizes as 605PKNY (knicker length) and in men’s sizes as styles 605P, 605WLB (with a decorative braid down the sides of the pants), and 605PKN (knicker length). Style 605PBW is a pair of women’s softball pants constructed from 100% polyester knit fabric. The mid-calf length pants feature an elasticized waistband with seven oversized belt loops, a front metal zipper with two snap closures at the waist, two rear pockets, a reinforced knee area, and elasticized leg openings. The pants are specifically designed for softball; the reinforced areas give additional abrasion protection to a ball player when sliding into base. Style 605PLW is a pair of women’s softball pants constructed from 100% polyester knit fabric. The mid-calf length pants feature an elasticized waistband with an inside drawstring, a front metal zipper with two snap closures at the waist, two rear pockets, a reinforced knee area, and elasticized leg openings. The pants are specifically designed for softball; the reinforced areas give additional abrasion protection to a ball player when sliding into base. Style 625PLW is a pair of women’s softball pants constructed from 100% polyester knit fabric. The mid-calf length pants feature an elasticized waistband with an inside drawstring, a front metal zipper with two snap closures at the waist, two rear pockets, a reinforced knee area, piping down the sides of the legs, and elasticized leg openings. The pants are specifically designed for softball; the reinforced areas give additional abrasion protection to a ball player when sliding into base. Style PWRPPW is a pair of women’s softball pants constructed from 100% polyester knit fabric. The mid-calf length pants feature an elasticized waistband, seven oversized belt loops, a front metal zipper with two snap closures at the waist, two rear pockets, a reinforced knee area, and elasticized leg openings. The pants are specifically designed for softball; the reinforced areas give additional abrasion protection to a ball player when sliding into base. The applicable subheading for styles 605PY, 605PKNY, 605P, 605WLB, and 605PKN 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 percent ad valorem. The applicable subheading for styles 605PBW, 605PLW, 625PLW, and PWRPPW will be 6114.30.3070, 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 percent 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 the 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 Kimberly Rackett via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division