N286229 N2 Ruling Active

The tariff classification of a girl’s and woman’s leotard from Mexico

Issued June 9, 2017 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 BT5171C, described as a “Pinch Front Short Sleeve Leotard,” is a girl’s front lined leotard constructed of 91 percent nylon and 9 percent spandex knit fabric. The leotard features princess seams; raglan, cap, hemmed sleeves; a V-neckline in the front; a deep V-neckline in the back; and vertically gathered fabric below the center of the neckline in both the front and back. The leotard has no opening at the crotch. The garment will be imported in your girls’ sizes S-YJ . The same item will be entered under Style BT5171 in women’s sizes, P-XL.

CBP rationale

The applicable subheading for Styles BT5171C and BT5171 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 bodyshirt: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.

Full text

N286229 June 9, 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 and woman’s leotard from Mexico Dear Ms. Nagel: In your letter dated April 12, 2017, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style BT5171C, described as a “Pinch Front Short Sleeve Leotard,” is a girl’s front lined leotard constructed of 91 percent nylon and 9 percent spandex knit fabric. The leotard features princess seams; raglan, cap, hemmed sleeves; a V-neckline in the front; a deep V-neckline in the back; and vertically gathered fabric below the center of the neckline in both the front and back. The leotard has no opening at the crotch. The garment will be imported in your girls’ sizes S-YJ . The same item will be entered under Style BT5171 in women’s sizes, P-XL. The applicable subheading for Styles BT5171C and BT5171 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 bodyshirt: 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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