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N058711 N0 Ruling Active

The tariff classification of a leotard from China

Issued May 22, 2009 by U.S. Customs and Border Protection.

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N0 N058711 (May 22, 2009)

Tariff classification

HTS codes: 6114.30.2010

Headings: 6114

Product description

The tariff classification of a leotard from China

CBP rationale

The applicable subheading 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.

Full text

N058711 May 22, 2009 CLA-2-61:OT:RR:NC:TA:361 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 leotard from China Dear Ms. Stanczak: In your letter dated April 16, 2009 you request a classification ruling. The submitted sample, style 4023, is a leotard made of 92 percent nylon and 8 percent spandex knit fabric. The leotard features a halter style collar with a two snap closure in the back, six narrow straps extending from the back of the collar to the top of the elasticized U shaped back and elasticized hemmed leg openings. The submitted sample is being returned as requested. The applicable subheading 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/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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