The tariff classification of a girl’s dance leotard from China.

N077559 September 29, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0020 Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a girl’s dance leotard from China. Dear Ms. Stanczak: In your letter dated September 16, 2009 you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4045C is a girl’s dance leotard constructed from 90% cotton, 10% spandex, tricot knit fabric. The one-piece front lined garment has short cap sleeves, a round neckline and a plastic sequin shooting star design below the front neckline. For ruling purposes it is assumed the garment is sized for girls 7-16. The Explanatory Note to heading 61.14 states that “The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockey’s silks, ballet skirts, leotards).” The applicable subheading for Style 4045C 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 duty rate 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 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 Bruce Kirschner at 646-733-3048 Sincerely, Robert B. Swierupski Director National Commodity Specialist Division