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

N294884 March 21, 2018 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 woman’s and girl’s unitard from Mexico Dear Ms. Nagel: In your letter dated January 31, 2018, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style N8947 is a woman’s bodysuit composed of 80 percent nylon 20 percent spandex knit fabric. The one-piece tightly fitted sleeveless garment features a front lining, mock neck, a front partial invisible zipper closure, a deep V-back, boy-cut short hemmed legs, and no opening at the crotch. The garment will be imported in adult sizes P-XL, and the identical garment, style N8947C, in child (girls’) sizes M-L. The applicable subheading for styles N8947 and N8947C 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 a 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 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 via email at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division