The tariff classification of a girl’s dance leotard from China.

N030601 June 12, 2008 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Melissa Stanczak Ballet Makers, Inc. 1 Campus Rd. Totowa, New Jersey 07512 RE: The tariff classification of a girl’s dance leotard from China. Dear Ms. Stanczak: In your letter dated June 6, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style 3993C is a girl’s dance leotard made of finely knit 90% nylon, 10% spandex fabric. The one-piece garment has shoulder straps approximately 1 ½” wide, a round neck opening finished with capped lace trim and an additional fabric panel with sequined textile flowers above the lace trimmed front neckline.   The Explanatory Note to heading 61.14 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 Style 3993C will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem. The textile category designation is 659. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division