The tariff classification of a girl’s leotard from Mexico
Issued February 27, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0020
Headings: 6114
Product description
The sample received with your letter will be returned to you, as requested. The submitted sample, Style BT5070C “Leotard,” is a girl’s leotard constructed of a 90 percent cotton and 10 percent spandex knit fabric and a 100 percent nylon open work knit fabric. The cap sleeves and front yoke are constructed of the openwork knit fabric. The leotard features a front lining; round front neckline; deep U-shaped back neckline; an open work fabric bow across the back; elasticized leg openings and self-fabric capping on the neckline and sleeves. The leotard has no opening at the crotch. The garment will be in imported in child’s (girls’) sizes T-L (Toddler-Large).
CBP rationale
The applicable subheading for Style BT5070C will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton: Bodysuits and bodyshirts.
Full text
N294030 February 27, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0020 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of a girl’s leotard from Mexico Dear Ms. Nagel: In your letter dated December 8, 2017, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested. The submitted sample, Style BT5070C “Leotard,” is a girl’s leotard constructed of a 90 percent cotton and 10 percent spandex knit fabric and a 100 percent nylon open work knit fabric. The cap sleeves and front yoke are constructed of the openwork knit fabric. The leotard features a front lining; round front neckline; deep U-shaped back neckline; an open work fabric bow across the back; elasticized leg openings and self-fabric capping on the neckline and sleeves. The leotard has no opening at the crotch. The garment will be in imported in child’s (girls’) sizes T-L (Toddler-Large). The applicable subheading for Style BT5070C will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton: Bodysuits and bodyshirts.” The rate of duty will be 10.8 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, Steven Mack Director National Commodity Specialist Division
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