The tariff classification of a woman’s knit romper

N052665 February 27, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3030 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a woman’s knit romper Dear Mr. Schoenig: In your letter dated February 20, 2009, on behalf of your client In Mocean Group LLC, you requested a classification ruling. The submitted sample, style OL29X201, is a woman’s romper constructed from 100 percent polyester terry knit fabric. The garment covers the bust but has no neck or shoulder coverage. The top of the garment is elasticized and extends straight across the upper chest and back. The romper features a shorts-like bottom with hemmed leg openings, a small logo embroidery, a kangaroo pocket above the waist and an elasticized waist with a textile bow. Your sample is being returned as requested. The applicable subheading will be 6114.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel, women’s or girls’. The duty rate will be 14.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division