Got this info from Game Used Universe.
nfl wilson letter "codes" represent the year and month the left letters A thru K being the year and the right letters O thru Z representing the month. the year letter A represents an 8 year 1988,1998, ect. the letter B a 9 year continuing thru K being a 7 year. this system is on a ten year cycle. the months start with O for january and end with Z for december and is on a 12 letter cycle. the only caveat i have so far is with the 1994 nfl wilson jerseys, as some have a GN designation and the N portion doesn't code. as i have posted before i have a theory but until i can prove it it will remain a theory. also some tags only have the year designators. regarding baseball, mlbb jerseys for the most part appear to use the same year designator but the month while using the same letters appears to have "shifted" the month to something like this: V jan W feb X mar Y april Z may O june P july Q aug R sept S oct T nov U dec. as with all things dealing with mfr tagging please bear in mind that not everything is "set in concrete" and there may be exceptions to the above. also, not all nfl and mlbb jerseys have this tagging.