The tariff classification of a girls’ one piece swimsuit from China or Vietnam

N263664 April 27, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6112.41.0020 Ms. Carolyn Malina Lands’ End, Inc. 5 Lands’ End Lane Location #52-155 Dodgeville, WI 53595 RE: The tariff classification of a girls’ one piece swimsuit from China or Vietnam Dear Ms. Malina: In your letter dated April 6, 2015, you requested a tariff classification ruling. The sample provided with your letter will be returned to you, as requested. The sample, Style 465764/465763, is described as a “Girls/Little Girls Smart Swim Zip Front One Piece” constructed from 80 percent nylon and 20 percent spandex knit fabric. The swimsuit features a lined front panel including the crotch, short hemmed sleeves, a stand up collar, and a zipper closure in the front. The swimsuit will be imported in little girls’ sizes 4-6 and girls’ sizes 7-16. The applicable subheading for the girls’ Smart Swim Zip Front One Piece will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: Girls’.” The rate of duty will be 24.9 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division