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

N077561 September 30, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 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 4040C is a girl’s dance leotard constructed from 90% nylon, 10% spandex, tricot knit fabric. The one-piece front lined garment has short cap sleeves with ribbon bows and a round 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 4040C 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 elastomeric yarn or rubber thread. The duty rate will be 32 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