The tariff classification of women’s and girls’ leotards from Mexico

N295064 June 28, 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 women’s and girls’ leotards from Mexico Dear Ms. Nagel: In your letter dated Januray 31, 2018, you requested a tariff classification ruling. The sample was analyzed by the CBP laboratory. The sample remains will be returned per your request. Style N9000M, is a women’s leotard. The garment was examined by CBP’s laboratory and determined to be constructed from 84% Nylon 16% spandex knitted fabric coated on the outside surface with polyurethane. The one-piece garment features a scoop neckline, spaghetti straps, an open v-back, and moderate-cut, elastic leg openings. The polyurethane coating applied to the outer surface of the garment is visible as the term is defined in the tariff, so heading 6113, Harmonized Tariff Schedule of the United States (HTSUS), applies. In your letter, you state that an identical garment will be produced in child sizes I-L under style number N9000MC, however, no sample was provided. The applicable subheading for style N9000M and N9000MC 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