The tariff classification of a girls’ leotard from China.

N335337 October 10, 2023 CLA-2-61:OT:RR:NC:N1:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 9903.88.15 Mike Choi MKC Customs Brokers International Inc. 930 West Hyde Park Blvd.Inglewood, CA 90302 RE:  The tariff classification of a girls’ leotard from China. Dear Mr. Choi: In your letter dated September 15, 2023, you requested a tariff classification ruling. The submitted sample, style SOZLEO-01101, is a girls’ leotard constructed of 80 percent polyester and 20 percent spandex knit fabric with an inner lining of 83 percent polyester and 17 percent spandex knit fabric, as stated in your request.  The sleeveless leotard features small sequins applied on the front of the fabric, a round front neckline, a U-shaped back neckline, elasticized leg openings, and self-fabric capping on the neckline and sleeves.  The garment will be imported in girls’ sizes XS, S, M and L. The applicable subheading for style SOZLEO-01101 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 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.3070, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6114.30.3070, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division