N098257 N0 Ruling Active

The tariff classification of girls’ leotard from China.

Issued March 25, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.2010

Headings: 6114

Product description

As requested, the sample will be returned to you. The submitted sample, Style 4054C, V-Neck Camisole Leotard is a girl’s leotard constructed of knit fabric that is 90% polyester, 10% spandex. The camisole style leotard has narrow shoulder straps that form a vee at the center bodice and a net fabric and sequin overlay across at the breast areas.

CBP rationale

The applicable subheading for style 4054C will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fiber: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.

Full text

N098257 March 25, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of girls’ leotard from China. Dear Ms. Stanczak: In your letter dated March 16, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4054C, V-Neck Camisole Leotard is a girl’s leotard constructed of knit fabric that is 90% polyester, 10% spandex. The camisole style leotard has narrow shoulder straps that form a vee at the center bodice and a net fabric and sequin overlay across at the breast areas. The applicable subheading for style 4054C will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fiber: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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