The tariff classification of dancewear from China

N082156 November 16, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6110.30.3059; 6505.90.8090; 6204.63.1510 Ms. Niki Wallace Revolution Dancewear 6100 West Howard St. Niles, IL 60714 RE: The tariff classification of dancewear from China Dear Ms. Wallace: In your letter dated October 26, 2009, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0131, Watercolors, consists of a knit velour-top leotard with an attached multi-layered skirt, fabric-flowered comb and clear adjustable straps. The knit velour fabric is composed of 90% polyester and 10% spandex. The leotard bottom is composed of 83% nylon and 17% spandex and the skirts are composed of 100% nylon. The sleeveless leotard has gathered sheer knit shoulder straps which extend down the back of the garment to the hemline, nude adjustable straps and fabric flowers at the neckline and at the rear v-neckline. It will be imported in child and adult sizes. Style 0133, Luck be a Lady, consists of a knit velour top leotard with an attached tulip-hemmed velour skirt, a feather-covered comb and velour gauntlet-style arm covers. The neckline of the sleeveless top consists of one tank-style sleeve and an adjustable strap which is covered with feathers. The body of the garment is composed of 90% polyester and 10% spandex. The lower half of the leotard is composed of 83% nylon and 17% spandex. It will be imported in child sizes only. Style 0139, Barefootin’, consists of a spaghetti-strapped leotard, a flower-covered head wrap and a blow-up beach ball. The garment features a spangled top, multilayered skirt, ruffles at the neckline and a fabric tie at the waist. The body of the garment is composed of 90% polyester and 10% spandex. The lower part of the garment and trim are composed of 83% nylon and 17% spandex. It will be imported in child sizes only. Style 0164, From Within, consists of a spaghetti-strapped leotard with boy-shorts bottom, and a double-strapped headband. This garment features crisscross straps and an attached two-layer skirt. The body of the garment is composed of 80% nylon and 20% spandex. The lower half of the leotard is composed of 83% nylon and 17% spandex. The skirt portion of the garment is composed of 100% nylon. It will be imported in child and adult sizes. Style 0171, Caught Up, consists of a short sleeved pullover top, a hat and a pair of trousers. The top, which features an attached vest, is composed of 83% nylon and 17% spandex. The attached vest is composed of 80% nylon and 20% spandex. The outer surface of this garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment extends from the shoulders to below the waist. The top features short, cuffed sleeves, a collar and v-neck, an attached vest with lace closure and looped double straps across the back. The hat is fedora-styled and is composed of 50% acrylic, 47% polyester and 3% wool. The woven pants are knee-length with a stretch-rib waistband and knee cuffs and are composed of 64% polyester, 32% rayon and 3% spandex. It will be imported in child and adult sizes. 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 leotards for styles 0131, 0133, 0139 and 0164, impart 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 0131, 0133, 0139 and 0164 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. Style 0171 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 the knit top of style 0171 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: other, other: other: women’s or girls’: other. The rate of duty will be 32% ad valorem. The applicable subheading for the hat of style 0171 will be 6505.90.8090, 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 material, in the piece (but not in strips), whether or not lined or trimmed; hair nets of any material, whether or not lined or trimmed: other: other: of man-made fibers: other: not in part of braid, other: other: other. The rate of duty will be 18.7 cents per kg. + 6.8% ad valorem. The applicable subheading for trousers of style 0171 will be 6204.63.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, other: women’s. The rate of duty will be 14.9% 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