The tariff classification of a girl’s bodyshirt from Mexico

N294872 March 23, 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 bodyshirt from Mexico Dear Ms. Nagel: In your letter dated January 30, 2018, you requested a tariff classification ruling. A sample accompanied your letter. The sample will be returned to you, as requested. The submitted sample, style number BT5067C, is a girl’s bodyshirt constructed from 90 percent cotton and 10 percent spandex knit fabric. The front and back yokes are constructed from a lace-like open work knit fabric. The one-piece, sleeveless, legless, tightly fitted garment features a front lining, high front neckline, scoop back neckline, a lined crotch and elasticized arm and leg openings. The garment will be imported in child (girls’) sizes T-XL (Toddler-Extra Large). The applicable subheading for the bodyshirt, style BT5067C, 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 A. Mack Director National Commodity Specialist Division