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NY N011357

June 6, 2007



TARIFF NO.: 6114.30.2010

Melissa Stanczak
Ballet Makers, Inc.
1 Campus Rd.
Totowa, New Jersey 07512

RE: The tariff classification of a child’s and adult leotard from Vietnam.

Dear Ms. Stanczak:

In your letter dated May 10, 2007, you requested a classification ruling.

You state that the samples submitted are camisoles, however examination reveals that the items are leotards. Style HW510, women’s leotard is made of knit 92%nylon/8% spandex fabric. The garment has two straps, a V neckline with trim and an opening for each leg. Style HW510C is the child’s leotard. It is the same fabric content and style as the women’s leotard, style HW510.

 The applicable subheading for the Styles HW510 and HW510C 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.


Robert B. Swierupski

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