Customs has reviewed these rulings and has determined the ruling letters to be in error. It is now Customs' position that the subject football girdles and pants are properly classified, by operation of General Rule of Interpretation 1, in heading 6114, HTSUS. Specifically, the football pants and girdles at issue are classified in subheading 6114.30.30, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other."
The change in classification will greatly increase the import duty, from zero, for 9506.99.20, to 32% for 6114.30.30. See CUSTOMS BULLETIN AND DECISIONS, VOL. 51, NO. 32, AUGUST 9, 2017.