The tariff classification of dancewear from China.

N072603 September 2, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6104.43.2020, 6104.43.2010, 6104.63.2028, 6104.63.2011 6505.90.6090, 6116.93.8800, 6114.30.3070 Ms. Niki Wallace Revolution Dancewear 6100 West Howard Street Niles Illinois 60714 RE: The tariff classification of dancewear from China. Dear Ms. Wallace: In your letter dated August 13, 2009, you requested a tariff classification ruling. The samples will be returned to you. Five samples of dancewear were submitted with your request. The garments are primarily worn at dance recitals. Style 0132, Stronger Body consists of a dress, pants, cap-style hat, fingerless gloves and headband made of knit 83 percent nylon/ 17 percent spandex fabric. The sleeveless dress resembles a chemise style with an attached belt below the waist. The pants have a tunneled elastic waistband. The costume will be imported in child and adult sizes. Style 0135, You’ve Got a Friend in Me consists of leotard with an attached skirt made of knit 83 percent nylon/ 17 percent spandex fabric, headband and gloves. The skirt portion of the tutu is made of knit 100 percent nylon fabric. The sleeveless leotard has a multi layer tutu trimmed with ribbon. The costume will be imported in child sizes only. Style 0138, My Favorite Things consists of a leotard with an attached multi layered skirt, arm puffs and headpiece. The body of the garment is made of knit 90 percent polyester/ 10 percent spandex with an overlay of 100 percent polyester fabric. The trunk portion is made of kit 83 percent nylon/17 percent spandex. The attached tutu/skirt is made of knit 100 percent nylon fabric. The garment has thin straps crossed at the back, a spangle design on the overlay and a ribbon bow at the waist. The costume will be imported in child sizes only. Style 0140, Glitz & Glamour consists of a leotard with an attached skirt; head piece bobby pins and arm sleeves. The body of the garment is made of knit 90 percent polyester/10 percent spandex fabric. The skirt portion is made of knit 100 percent nylon fabric. The costume will be imported is child sizes only. Style 0162, Personality consists of a leotard with an attached skirt headpiece and arm ruffles. The body of the garment is made of knit 90 percent polyester/ 10 spandex fabric. The tutu/skirt portion is made of knit 100 percent nylon fabric. The garment has thin straps with a design at the front and the multi layered skirt is trimmed with spangles. The costume will be imported in child sizes only. 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 garment for Styles 0135, 0138, 0140 and 0162 imparts the essential character of the set. Style 0132 Stronger 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 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 Style 0132 Stronger, child’s dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style 0132 adult dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s” . The rate of duty will be 16 percent ad valorem. The applicable subheading for the Style 0132 child’s pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Style 0132 adult pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Style 0135 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 percent ad valorem. The applicable subheading for the Style 0132 fingerless gloves 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 applicable subheading for Styles 0135 You’ve Got a Friend in Me, 0138 My Favorite Things, 0140 Glitz & Glamour and 0162 Personality 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 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division