CLA-2-61:OT:RR:NC:TA:348
Mr. Ken Skillman
Mornington Corporation
3310 Evonvale Glen
Cumming, GA 30041
RE: The tariff classification of knit baseball pants from China
Dear Mr. Skillman:
In your letter dated May 26, 2010, you requested a tariff classification ruling. The submitted sample is being returned to you as requested.
Style PRFLRPN is a pair of knit, 100% polyester baseball pants. The pin-striped pants are ankle length and feature a heavy duty elasticized waistband with oversized belt loops, a front metal zipper with two waist snaps, two rear pockets, reinforced knee areas and hemmed leg openings. The reinforced area gives additional abrasion protection to a ball player when sliding into base. The pants are specially designed for baseball.
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 proper fit. We determined that the sample presented, style PRFLRPN, is a size properly fitted for a men’s extra large. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. It is our opinion that the garment is cut and sized according to men’s specifications.
The applicable subheading for style PRFLRPN 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%.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division