N127100 N1 Ruling Active

The tariff classification of a girls’ leotard from China.

Issued October 15, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0020

Headings: 6114

Product description

As requested, the sample will be returned to you. The submitted sample, Style 4091C, described as a Cap Sleeve Leotard is a girl’s leotard constructed of finely knit fabric that is 90% cotton, 10% spandex. The garment features short cap sleeves, a wide neckline and metal sequins in a butterfly and flower design below the front neckline.

CBP rationale

The applicable subheading for style 4091C will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: bodysuits and bodyshirts.

Full text

N127100 October 15, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girls’ leotard from China. Dear Ms. Stanczak: In your letter dated October 6, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4091C, described as a Cap Sleeve Leotard is a girl’s leotard constructed of finely knit fabric that is 90% cotton, 10% spandex. The garment features short cap sleeves, a wide neckline and metal sequins in a butterfly and flower design below the front neckline. The applicable subheading for style 4091C will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: bodysuits and bodyshirts. The rate of duty will be 10.8 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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