The tariff classification of dancewear for children and adults from China.

N038699 October 9, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114. 30.3070, 6114.30.3054, 6110.30.3059, 6505.90.6090 6116.93.8800 Mr. Scott Harris Revolution Dancewear 6100 West Howard Street Niles, Illinois 60714 RE: The tariff classification of dancewear for children and adults from China. Dear Mr. Harris: In your letter dated September 10, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 080 Autumn Leaves is a leotard with an attached multi-layered skirt with a velour top and thin straps. The garment top is made of knit 90 percent polyester/10 percent spandex fabric and the attached panty is made of knit 83 percent nylon/17 percent spandex fabric. The skirts are made of either woven or knit 100 percent nylon fabric. Style 090 Flower Child is a jumpsuit made of knit 83 percent nylon/17 percent spandex fabric. The attached shrug is made of knit 95 percent polyester 5% spandex fabric. Style 097 Let It Bump consists of a pullover, pants, hat and gloves. As per our telephone conversation the pants will be imported separately; therefore, the item is not packaged ready for retail sale and cannot be classified as a set. The pullover is made of knit 83% nylon/17 percent spandex fabric, and the hat and fingerless gloves are made of mesh knit man-made fiber fabric. The pullover has an attached hood with a drawstring and attached mock ties. The hat has an open design and fits sung to the head. Style 099 Dreamscape Set consists of a leotard with and attached skirt with a one shoulder designed top and a headband. The leotard with boy cut panty is made of knit 83 percent nylon/17 percent spandex fabric. The overlay is made of knit 85 percent polyester/15 percent spandex fabric. Style 0112 Cosmic Girl Set consists of a leotard, headband and gloves. The leotard is made of knit 83 percent nylon/17 percent spandex fabric. The leotard is designed with thin straps that cross at the back, an overlay at the bottom that is partially coated with plastic, and an attached belt. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the leotard for Styles 080, 099 and 0112 and jumpsuit for Style 090 imparts the essential character of the set. The Explanatory Note to heading 61.14 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards)."   The applicable subheading for Styles 080, 099 and 0112 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659.  The applicable subheading for Style 090 Flower Child Set, will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The duty rate will be 14.9% ad valorem. The textile category designation is 659. The applicable subheading for the Style 097 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other…Other: Women’s or Girls’: Other." The duty rate will be 32% ad valorem. The textile category designation is 639. The applicable subheading for the Style 097 hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659. The applicable subheading for the Style 097 fingerless mitt will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.” The duty rate will be 18.6 percent ad valorem. The textile category designation is 631. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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