The tariff classification of a women’s upper-body garment from Mexico

N294848 March 19, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Ave. Anaheim, CA 92807 RE: The tariff classification of a women’s upper-body garment from Mexico Dear Ms. Nagel: In your letter dated Januray 23, 2018, you requested a tariff classification ruling. The sample will be returned as requested. Style N7249, “Leotard,” is a women’s upper-body garment. The unlined garment is constructed from 86% Nylon 14% spandex knitted fabric, which is visibly coated with an unknown substance on the outer surface. The one-piece garment features a mock turtleneck collar; a back opening with a zipper closure, which extends from the waist to the top of the collar; high-cut elastic leg openings; and long, hemmed sleeves with thumbholes. The sleeves are constructed from alternating strips of mesh knit fabric and coated knit fabric, which mimic the look of arm bands. The applicable subheading for style N7249 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Other: Other: Women’s or girls’. The rate of duty is 7.1% 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 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 Deanna Boldt at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division