CLA-2-61:OT:RR:NC:3:358

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

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

Dear Ms. Stanczak:

In your letter dated March 16, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 9597C, Cap Sleeve Leotard is a girl’s leotard constructed of knit fabric that is 90% cotton, 10% spandex. The garment features cap sleeves, an empire front, a peek-a-boo back and a round neckline.

The applicable subheading for style 9597C will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: bodysuits and bodyshirts. The rate of duty will be 10.8 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 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division