The tariff classification of a child’s dance leotard from Vietnam.

N011361 June 5, 2007 CLA-2-61:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Rd. Totowa, New Jersey 07512 RE: The tariff classification of a child’s dance leotard from Vietnam. Dear Ms. Stanczak: In your letter dated May 10, 2007, you requested a classification ruling. The submitted sample, Style HW515C Short Sleeve Leotard is made of 92% knit nylon/8% spandex fabric. The garment has trimmed short sleeves and a trimmed scoop neckline.       The applicable subheading for the Style HW 515C 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 of elastomeric yarn or rubber thread." The rate of duty will be 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division