The tariff classification of a leotard from China

N058611 May 18, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0020 Melissa Stanczak Ballet Makers, Inc. 1 Campus Rd. Totowa, New Jersey 07512 RE: The tariff classification of a leotard from China Dear Ms. Stanczak: In your letter dated April 16, 2009 you request a classification ruling. The submitted sample, style CC103, is a leotard made of 90 percent cotton and 10 percent spandex knit fabric. The leotard features a V shaped neckline in front with gathering at the bodice, a U shaped neckline in the back, narrow adjustable shoulder straps and elasticized hemmed leg openings. The submitted sample is being returned as requested. The applicable subheading will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, bodysuits. The rate of duty will be 10.8% ad valorem. 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