N283247 N2 Ruling Active

The tariff classification of men’s and boy’s football pants from Pakistan

Issued March 3, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3060

Headings: 6114

Product description

The sample will be returned to you under separate cover. Style 9621 is a pair of football pants for boys’. The garment is constructed from 88% polyester 12% elastane knit fabric. The garment features an attached quarter belt with double D-rings and sewn-in foam pads located at the tailbone, hips thighs and knees. The pants reach just below the knee and have partially elasticized leg openings. Style 9621 will be offered in boys’ sizes XXS-2XL. Style 9620 is identical to style 9621 and will be offered in men’s sizes S-3XL. The garment is specifically designed to be worn to play football. The garments have no practical application as street or casual wear. The Explanatory Note to heading 6114 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards).”

CBP rationale

The applicable subheading for Styles 9621 and 9620 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

N283247 March 3, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boy’s football pants from Pakistan Dear Ms. Paitsell: In your letter dated January 16, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style 9621 is a pair of football pants for boys’. The garment is constructed from 88% polyester 12% elastane knit fabric. The garment features an attached quarter belt with double D-rings and sewn-in foam pads located at the tailbone, hips thighs and knees. The pants reach just below the knee and have partially elasticized leg openings. Style 9621 will be offered in boys’ sizes XXS-2XL. Style 9620 is identical to style 9621 and will be offered in men’s sizes S-3XL. The garment is specifically designed to be worn to play football. The garments have no practical application as street or casual wear. The Explanatory Note to heading 6114 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards).” The applicable subheading for Styles 9621 and 9620 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. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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