N146168 N1 Ruling Active

The tariff classification of a woman’s leotard from China.

Issued March 1, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.2010

Headings: 6114

Product description

The submitted sample, Style #5029, is a woman’s halter-style leotard constructed from 88% nylon, and 12% spandex knit fabric. The one-piece garment is sleeveless, legless, and features a modified U-shaped gathered neckline in front, 1½” shoulder straps, and a deep U-shaped neckline in back. The leotard has no opening at the crotch. We are returning your sample as you requested.

CBP rationale

The applicable subheading for Style 5029 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.

Full text

N146168 March 1, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s leotard from China. Dear Ms. Stanczak: In your letter dated January 25, 2011, you requested a tariff classification ruling for a woman’s knit leotard. The submitted sample, Style #5029, is a woman’s halter-style leotard constructed from 88% nylon, and 12% spandex knit fabric. The one-piece garment is sleeveless, legless, and features a modified U-shaped gathered neckline in front, 1½” shoulder straps, and a deep U-shaped neckline in back. The leotard has no opening at the crotch. We are returning your sample as you requested. The applicable subheading for Style 5029 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →