CBP Ruling N263605 — The tariff classification of baseball pants from Mexico.

Tariff classification

Headings: 6114

Product description

The sample will be returned, as requested. Style 1452 is a pair of boys’ baseball pants constructed from 100% polyester knit fabric. The pants are knee length and feature an elasticized waistband with oversized belt loops, a front metal zipper with two snaps at the waist, two back rear pockets, and hemmed leg openings. The pants are specifically designed for baseball. The garment will be offered in men’s sizes S-2XL. Style 1453 will be offered in boys’ sizes S-L. 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 1452, is a size properly fitted for a men’s small.

CBP rationale

The applicable subheading for Styles 1452 and 1453 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’.

Full text

N263605 May 4, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of baseball pants from Mexico. Dear Mr. Rizner: In your letter dated April 1, 2015, you requested a tariff classification ruling. The sample will be returned, as requested. Style 1452 is a pair of boys’ baseball pants constructed from 100% polyester knit fabric. The pants are knee length and feature an elasticized waistband with oversized belt loops, a front metal zipper with two snaps at the waist, two back rear pockets, and hemmed leg openings. The pants are specifically designed for baseball. The garment will be offered in men’s sizes S-2XL. Style 1453 will be offered in boys’ sizes S-L. 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 1452, is a size properly fitted for a men’s small. The applicable subheading for Styles 1452 and 1453 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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