The tariff classification of four women’s garments from Tunisia

N233540 October 12, 2012 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6114.20.0020, 6115.21.0010 Mr. Paul S. Anderson The Anderson Law Firm, LLC 125 South Wacker Drive, Suite 1825 Chicago, Il 60606 RE: The tariff classification of four women’s garments from Tunisia Dear Mr. Anderson: In your letter dated September 14, 2012 you request a classification ruling on behalf of your client Wear Moi, LLC. The submitted sample, style Elegance, is a women’s leotard with a permanently attached skirt composed of 90% polyamide and 10% elastane knit fabric. The leotard portion features a U shaped neckline in front, a straight back extending side seam to side seam, narrow elasticized shoulder straps, darts on the front and back panels and elasticized leg openings. The skirt portion is composed of a mesh knit fabric. The garment is made in women’s and girl’s sizes. The submitted sample, style Apolo is a woman’s dance skirt composed of 92% polyamide and 8% elastane finely knit mesh fabric. The wrap around dance skirt is completely open on the right side with a tie closure. The bottom is asymmetrical and is finished with overlock stitching. The submitted sample, style Tosca, is a leotard composed of 91% cotton and 9% elastane knit fabric. The leotard features a V shaped neckline in front with gathering at the bodice, a deep V shaped open back, narrow shoulder straps, a heat seal label on the lower right side and elasticized hemmed leg openings. The garment is made in women’s and girl’s sizes. The submitted sample, style Women’s Tight DIV01, is a pair of women’s tights composed of 80% polyamide and 20% elastane knit fabric.  The tights feature a gusset sewn into the crotch, an elasticized front and back center seam and a ribbed waistband. They measure 53 decitex per single yarn. The samples are being returned as requested. The applicable subheading for style Elegance, women’s and girls’ sizes, and style Apolo will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The applicable subheading for style Tosca, women’s and girls’ sizes, will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, bodysuits. The rate of duty will be 10.8% ad valorem. The applicable subheading for Style Women’s Tight DIV01 will be 6115.21.0010, HTSUS, which provides for panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: other panty hose and tights: of synthetic fibers, measuring per single yarn less than 67 decitex, tights. The rate of duty will be 16% ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division