The tariff classification of a bodysuit from China

N205017 March 2, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Kim Young BDP International, Inc. 2929 Walker Road, NW, 2nd floor Grand Rapids, MI. 49544 RE: The tariff classification of a bodysuit from China Dear Ms. Young: In your letter dated February 13, 2012 you requested a classification ruling on behalf of your client Meijer Distribution. The submitted sample, UPC#886926142785, is a unisex bodysuit described as a skin suit. It is constructed of 95 percent polyester and 5 percent elastane finely knit fabric. The form fitting garment covers the full body including the feet, hands, head and face. It features a rear opening with a zipper closure extending from the bottom of the torso to the crown of the head. You question whether this garment is classified based upon rulings L88421 and L88422. These two rulings involved costumes which were classified as “festive articles” under heading 9505. Costumes are considered "fancy dress." The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Noting the styling and construction, this garment is classifiable under heading 6114. You also seek advice on whether the proper classification is as a bodysuit under heading 6114.30.20 or a jumpsuit under heading 6114.30.30. Since the garment is constructed of finely knit fabric, is form fitting and provides adequate coverage, it is classified under 6114 as a bodysuit. We are returning your sample as you requested. The applicable subheading 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: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division