The tariff classification of a halter-style woman’s leotard from China.

N129480 November 19, 2010 CLA-2-61:OT:RR:NC:N3:361 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 halter-style woman’s leotard from China. Dear Ms. Stanczak: In your letter dated September 30, 2010, you requested a tariff classification ruling for a woman’s knit leotard. The submitted sample, Style #MC300, is a woman’s halter-style leotard constructed from 78% nylon, and 22% spandex knit fabric. The one-piece garment is sleeveless, legless, and features a cross-over V-shaped neckline in front, a deep U-shaped neckline in back, shoulder straps, and a 3/8” wide strap that extends around the neck with a hook and loop closure. The leotard has no opening at the crotch. We are returning your sample as you requested. The applicable subheading for Style MC300 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 32% 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