The tariff classification of child and adult dancewear from China.

N041397 October 31, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6114.30.2010, 6114.30.1020, 6113.00.9086 6117.80.8500 Mr. Scott Harris Revolution Dancewear 6100 W. Howard StreetNiles, Illinois 60714 RE: The tariff classification of child and adult dancewear from China. Dear Mr. Harris: In your letter dated October 8, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 0102 Edelweiss Set consists of a leotard with and attached skirt and headpiece. The body of the garment is made of knit 90 percent polyester/10 percent spandex fabric, bodice insert and trunks knit 83 percent nylon/17% spandex fabric and the skirt is knit 100 percent polyester fabric. The garment has a velour top trimmed with ribbon and spangles, puffed sleeves and a back hook and loop closure. Style 0108 Breakaway Set consists of a leotard with an attached skirt and a headpiece. The body of the garment is made of knit 83 percent nylon/17 percent spandex fabric and the overlay is knit 90 percent polyester 10 percent spandex fabric. The leotard has thin straps, a top trimmed with flowers and a handkerchief bottom. Style 0109 Baby, I’m a Star consists of a sleeveless, long pant unitard with a separate top, skirt and headband. The unitard is made of knit 83 percent nylon/17 percent spandex fabric. The top is made of an open work knit 95 percent polyester/15 percent spandex fabric. The skirt’s top layer is made of knit 83 percent nylon/17 percent spandex fabric coated with a compact plastic material. The under layers of the skirt are knit net 100 percent nylon fabric and the headband is made of knit mesh man-made fiber fabric. The short sleeveless top has a large star at the middle and the headpiece is trimmed with red netting. The full skirt has stars on the top layer and attached elasticized braces. Style 0110 It’s About the Walk Set consists of a unitard with an attached top and tie and a derby-style hat. The unitard is made of knit 83 percent nylon/17 percent spandex fabric. The sleeveless top of the unitard is trimmed with spangles. 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)."   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 0102, 0108 and 0110 imparts the essential character of the set. Style 0109 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for Styles 0102, 0108 and 0110 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 the Style 0109 unitard 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. The textile category designation is 659. The applicable subheading for the Style 0109 top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’." The duty rate will be 28.2% ad valorem. The textile category designation is 639.  The applicable subheading for Style 0109 skirt will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1% ad valorem. The textile category designation is 659.       The applicable subheading for the Style 0109 headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6% 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/. 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