The tariff classification of a girl’s leotard from China.
Issued November 4, 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 4085C, “Puff Sleeve Leotard” is a girl’s leotard constructed of knit fabric that is 90% cotton, 10% spandex. The lined garment features cut and sewn construction, puffed sleeves, an oversize square neckline, a smocked insert at the bodice, a small sewn on flower and vertically sewn garment panels. 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, jockey’s silks, ballet skirts, leotards)."
CBP rationale
The applicable subheading for Style 4085C 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
N127110 November 4, 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 girl’s leotard from China. Dear Ms. Stanczak: In your letter dated October 1, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4085C, “Puff Sleeve Leotard” is a girl’s leotard constructed of knit fabric that is 90% cotton, 10% spandex. The lined garment features cut and sewn construction, puffed sleeves, an oversize square neckline, a smocked insert at the bodice, a small sewn on flower and vertically sewn garment panels. 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, jockey’s silks, ballet skirts, leotards)." The applicable subheading for Style 4085C 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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