CLA-2-61:OT:RR:NC:3:348
Ms. Rosanna Florentino
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919
RE: The tariff classification of knit softball pants from Mexico.
Dear Ms. Florentino:
In your letter dated May 25, 2012, on behalf of your client High Five, you requested a tariff classification ruling. The sample is being returned to you as requested.
Style #100132 is a pair of knit, 100% polyester softball pants. The pants are calf length and feature an elasticized waistband with a full around interior drawstring, a front metal zipper with two snaps at the waist, one right rear pocket, reinforced shin area, and elasticized hemmed leg openings. The reinforced area gives additional abrasion protection to a ball player when sliding into base. Style 100132 will be offered in women sizes S-2XL and Style 100133 will be offered in girls’ sizes GS-GL.
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 100132, is a size properly fitted for a women’s extra large.
The applicable subheading for the Styles 100132 and 100133 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. 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 at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division