CLA-2-61:OT:RR:NC:N3:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit pants from Pakistan.
Dear Mr. Rizner:
In your letter, dated December 10, 2014, you requested a tariff classification ruling. Your sample is being returned to you, as requested.
The submitted sample, Style 9610, are football pants for men. The garment is constructed from 92% polyester 8% spandex knit fabric. It features a slotted elastic waistband, full duke crotch and large mesh inside pockets where protective pads are inserted. The pants reach just below the knee and have partially elasticized leg openings. Style 9610 is imported in men’s sizes S-3XL. The same garment will be imported as Style 9611 in Youth (boys’) sizes XS- XL.
Styles 9610 and 9611 are 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 9610 and 9611 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 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 Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division