CLA-2-61:OT:RR:NC:N3:361

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a woman’s leotard from China.

Dear Ms. Stanczak:

In your letter dated September 16, 2009, you requested a tariff classification ruling for a woman’s knit bodysuit. The submitted sample, Style #4037, is a woman’s leotard constructed from 92% nylon, and 8% spandex knit fabric. The one-piece garment is sleeveless, legless, and features a gathered V-shaped neckline in front and back, and no opening at the crotch.

We are returning your sample as you requested.

The applicable subheading for Style 4037 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), 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% 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 http://www.usitc.gov/tata/hts/.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,


Robert B. Swierupski
Director
National Commodity Specialist Division