N286220 N2 Ruling Active

The tariff classification of a girl’s unitard from Mexico

Issued June 2, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.2010

Headings: 6114

Product description

Your letter was accompanied by a sample. The sample will be returned to you, as requested. The submitted sample, Style G594C, described as a “Tank Biketard,” is a girl’s one piece sleeveless bodysuit constructed of 80 percent nylon and 20 percent spandex knit fabric. The sleeveless garment features a scoop front and back neckline; elasticized capping on the armholes and neckline; short hemmed legs and no opening at the crotch. It will be imported in girls’ sizes XS-XL.

CBP rationale

The applicable subheading for Style G594C 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

N286220 June 2, 2017 CLA-2-61:OT:RR:NC: N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of a girl’s unitard from Mexico Dear Ms. Nagel: In your letter dated November 9, 2016, and received by this office on May 11, 2017, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. The submitted sample, Style G594C, described as a “Tank Biketard,” is a girl’s one piece sleeveless bodysuit constructed of 80 percent nylon and 20 percent spandex knit fabric. The sleeveless garment features a scoop front and back neckline; elasticized capping on the armholes and neckline; short hemmed legs and no opening at the crotch. It will be imported in girls’ sizes XS-XL. The applicable subheading for Style G594C 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steve Mack Director National Commodity Specialist Division

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