CLA-2-61:OT:RR:NC:N3:358
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, CA 92807
RE: The tariff classification of a girl’s unitard from Mexico
Dear Ms. Nagel:
In your letter dated December 8, 2017, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested.
The submitted sample Style 1813 “Tank Unitard” is a girl’s one piece sleeveless bodysuit constructed of 86 percent nylon and 14 percent spandex knit fabric. The tight fitting sleeveless garment features a scoop front and back neckline; elasticized armholes and neckline; and long, hemmed legs. Style 1813 will be imported in girls’ sizes I-L.
The applicable subheading for Style 1813 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 elastomeric yarn or rubber thread.” The rate of duty will be 32 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division