The tariff classification of a girl’s leotard from China.
Issued February 23, 2012 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 9869C, Peasant Sleeve Leotard, is a girl’s front lined leotard constructed of knit fabric that is 90% polyester, 10% spandex. The garment features a criss-cross scoop back; capping at the drop neckline and short puffed sleeves. The leotard also features a small bow sewn onto the middle of the neckline and ruffles constructed of polyester mesh knit fabric on the shoulders. The garment is used for dance. 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, jockeys’ silks, ballet skirts, leotards)."
CBP rationale
The applicable subheading for Style 9869C 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 elastomeric yarn or rubber thread.
Full text
N203800 February 23, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girl’s leotard from China. Dear Ms. Stanczak: In your letter dated February 6, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 9869C, Peasant Sleeve Leotard, is a girl’s front lined leotard constructed of knit fabric that is 90% polyester, 10% spandex. The garment features a criss-cross scoop back; capping at the drop neckline and short puffed sleeves. The leotard also features a small bow sewn onto the middle of the neckline and ruffles constructed of polyester mesh knit fabric on the shoulders. The garment is used for dance. 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, jockeys’ silks, ballet skirts, leotards)." The applicable subheading for Style 9869C 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 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, Thomas J. Russo Director National Commodity Specialist Division
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