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

N203176 February 9, 2012 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 February 2, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 9864C, “Cap Sleeve Leotard” is a girl’s dance leotard. The garment shell is constructed of 82% nylon, 18% spandex knit fabric. The interior lining is constructed of 91% polyester, 9% spandex knit fabric. The mesh knit sleeve fabric is polyester. The item features cut and sewn construction, mesh fabric cap sleeves, a round neckline with glued sequins and a one half inch wide horizontal ribbon band across the chest that circumvents the torso and is distinguished by a large back ribbon bow. 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 9864C 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, Thomas J. Russo Director National Commodity Specialist Division