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

N127068 October 22, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girl’s leotard from China. Dear Ms. Stanczak: In your letter dated October 6, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 5023C, “Flutter Sleeve Leotard” is a girl’s leotard constructed of knit fabric that is 90% nylon, 10% spandex. The lined garment features cut and sewn construction, a ruffle trimmed with sequins that is sewn onto elasticized straps, a sweetheart neckline and vertically sewn garment panels. 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 5023C will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fiber: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty 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