The tariff classification of a girl’s and woman’s leotard from Mexico

N286034 June 2, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, CA 92807 RE: The tariff classification of a girl’s and woman’s leotard from Mexico Dear Ms. Nagel: In your letter dated April 12, 2017, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. The submitted sample, Style G500C, described as a “Basic Tank Leotard,” is a girl’s sleeveless leotard and matching scrunchie (ponytail holder) constructed of 86 percent nylon and 14 percent spandex knit fabric. Small sequins are applied to the fabric which reflect the light and result in a shiny finish. The leotard features a high rounded elasticized front neckline; an elasticized scoop rear neckline; and elasticized arm and leg openings. The leotard has no opening at the crotch. The garment will be imported in girls’ sizes S-L. The same item will be entered under Style G500 in adult sizes, S-XL. The scrunchie is made from the same fabric as the leotard. It is used as a ponytail holder and is approximately 1 ¾ inches wide with elastic on the inside. The leotard and the scrunchie constitute a set under the General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), which provides in part that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. As the scrunchie is an accessory to the leotard, the leotard imparts the essential character of the set. The applicable subheading for Styles G500C and G500 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 bodyshirt: 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steve Mack Director National Commodity Specialist Division