The tariff classification of bodyshirts from China

N262812 April 17, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Linda M. Rasco Metro 1 Lincoln Blvd. Suite 202 Rouses Point, NY 12979 RE: The tariff classification of bodyshirts from China Dear Ms. Rasco: In your letter dated March 13, 2015, you requested a tariff classification ruling on behalf of your client, SGS Sports Inc. Your samples will be returned as requested. Style PaddleLS-1 is a woman’s bodyshirt constructed from 80% nylon and 20% spandex knit fabric. The bodyshirt is a one-piece, tightly fitted body garment with a front zipper opening that extends from the neck to the waist area. The garment features a round neckline, long hemmed sleeves, and elasticized hemmed leg openings. Style PaddleSS-1 is a woman’s bodyshirt constructed from 82% nylon and 18% spandex knit fabric. The bodyshirt is a one-piece, tightly fitted body garment with a front zipper opening that extends from the neck to the waist area. The garment features a round neckline, short hemmed sleeves, and elasticized hemmed leg openings. In your ruling request, you referred to styles PaddleLS-1 and PaddleSS-1as paddle suits and swimwear garments. However, the samples are considered multipurpose garments, suitable for warm weather use during recreational activities such as water sports. They are not specifically designed as swimwear and are properly classified as bodyshirts. The applicable subheading for styles PaddleLS-1 and PaddleSS-1 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 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 the 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 Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division