CLA-2-61:RR:NC:N3:353
Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Rd.
Totowa, New Jersey 07512
RE: The tariff classification of an adult leotard from Vietnam.
Dear Ms. Stanczak:
In your letter dated May 10, 2007, you requested a classification ruling.
The submitted sample, Style HW512 Halter Leotard is made of 92% knit nylon/8% spandex fabric. The garment has a trimmed halter V neckline and trim at the back.
The applicable subheading for the Style HW512 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 fabric containing by weight 5 percent or more of 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division