N259404 N2 Ruling Active

The tariff classification of baseball stirrups from Mexico

Issued December 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6406.90.1540

Headings: 6406

Product description

As requested the sample is being returned. The submitted sample, is a pair of baseball stirrups. They are available as Style 6012 (youth), Style 6013 (intermediate), and Style 6014 (adult). The stirrups do not have heels or toes and are worn over regular athletic socks but under part of the uniform pant leg. The pant is then rolled down with the stirrup cuff holding the pant leg in place. The stirrups are made from 91 percent nylon, 5 percent polyester and, 4 percent elastic rib knit fabric. It is approximately 1½ inches wide and extends down 12 inches, around the arch of the foot, with a 1 inch wide cuff at the top.

CBP rationale

the pant leg in place. The stirrups are made from 91 percent nylon, 5 percent polyester and, 4 percent elastic rib knit fabric. It is approximately 1½ inches wide and extends down 12 inches, around the arch of the foot, with a 1 inch wide cuff at the top. The applicable subheading for Style 6012 (youth), Style 6013 (intermediate), and Style 6014 (adult) will be 6406.90.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; of other materials: of textile materials: of man-made fibers: other. The general 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N259404 December 15, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.90.1540 Ms. Dee Davis Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of baseball stirrups from Mexico Dear Ms. Davis: In your letter dated November 12, 2014, you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, is a pair of baseball stirrups. They are available as Style 6012 (youth), Style 6013 (intermediate), and Style 6014 (adult). The stirrups do not have heels or toes and are worn over regular athletic socks but under part of the uniform pant leg. The pant is then rolled down with the stirrup cuff holding the pant leg in place. The stirrups are made from 91 percent nylon, 5 percent polyester and, 4 percent elastic rib knit fabric. It is approximately 1½ inches wide and extends down 12 inches, around the arch of the foot, with a 1 inch wide cuff at the top. The applicable subheading for Style 6012 (youth), Style 6013 (intermediate), and Style 6014 (adult) will be 6406.90.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, removable insoles, heel cushions and similar articles; of other materials: of textile materials: of man-made fibers: other. The general 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 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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