The tariff classification of a bodyshirt from China

N247807 December 10, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Donna Sipl Manhattan Beachwear Inc. 6600 Katella Avenue Cypress, CA 90630 RE: The tariff classification of a bodyshirt from China Dear Ms Sipl: In your letter dated September 17, 2013, you requested a tariff classification ruling. The sample submitted, Style number KC4VJ12, is a woman’s bodyshirt constructed from 80 percent nylon and 20 percent elastane knit fabric. The bodyshirt is a one-piece, tightly fitted body garment with a 10 1/2 inch front zipper opening that extends from the neck to the waist area. The front of the garment features cut and sewn inserts in contrasting colors; a rounded neckband; long hemmed sleeves; and elasticized hemmed leg openings. In your ruling request, you referred to the garment as swimwear. However, the sample is a multipurpose garment, suitable for warm weather use during recreational activities. It is not specifically designed as swimwear. The garment is properly classified under HTS 6114 as a bodyshirt. We are returning your sample as 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 and bodyshirts, Of fabric containing by weight 5 percent or more of 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division