The tariff classification of a women’s and girl’s bodyshirt from Mexico

N286144 June 7, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Avenue Anaheim, California 92807 RE: The tariff classification of a women’s and girl’s bodyshirt from Mexico Dear Ms. Nagel: In your letter dated April 12, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style N8447 is a woman’s bodyshirt composed of 86 percent nylon, 14 percent spandex knit fabric. The bodyshirt is a one-piece, tightly fitted garment that features cap sleeves, a 7 inch front zipper closure that extends from the neck to below the bust area, a hood and elasticized leg openings. The garment will be imported in adult sizes P-XL and style N8447C in youth sizes M-L. The fabric has a shine on the outer surface but is not considered to be a visibly coated fabric as the term is defined in the Harmonized Tariff Schedule of the United States (HTSUS); therefore, HTSUS heading 6113 does not apply. The applicable subheading for styles N8447 and N8447C will be 6114.30.2010, 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 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 Antoinette Peek-Williams at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division