CLA-2-61:OT:RR:NC:N3:361
Ms. Debbie Carchidi
15202 Graham Street
Huntington Beach, CA 92649
RE: The tariff classification of a bodyshirt from Thailand.
Dear Ms Carchidi:
In your letter dated September 13, 2012, you requested a tariff classification ruling.
The sample submitted, Style number 627994B, is a woman’s “Sweet Wave” bodyshirt constructed from 92 percent polyester and 8 percent spandex knit fabric. The bodyshirt is a one-piece, tightly fitted body garment with an 8 inch-rear zipper opening that extends down the back from the center of the neck. The garment features cut and vertically sewn garment panel inserts at the bodice; an elasticized round neckline; long hemmed sleeves; elasticized hemmed leg openings and a rubberized logo on the back of the top inner right shoulder.
In your ruling request, you recommended classification under HTS 6112.41.0010, swimwear garments. However, the sample is a multipurpose garment, suitable for warm weather use during recreational activities. It is not specifically designed as swimwear. The garment is properly classified under HTS 6114 as a bodyshirt.
We are returning your sample as requested
The applicable subheading 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division