The tariff classification of girls’ dancewear from China

N092256 February 25, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6114.30.3030; 6109.10.0045; 6104.62.2060; 6505.90.2060; 6307.90.5020; 3926.20.9050; 7117.90.7500; 6114.30.1020; 6505.90.1540; 9503.00.0080; 6116.93.8800 Ms. Niki Wallace Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of girls’ dancewear from China Dear Ms. Wallace: In your letter dated January 20, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0147, Pop Star, consists of a knit leotard, a removable racer back net tank, a baseball style cap, fingerless fishnet gloves and a headband-style microphone. The knit velour fabric of the garment top is composed of 83% nylon and 17% spandex. The knit fabric for the bottom is composed of 90% polyester and 10% spandex. The bottom contains faux suspenders and a waist chain. The net tank is composed of 80% nylon and 20% spandex. It will be imported in child sizes only. Style 0159, Peace, consists of a pair of knit shorts, a short sleeve knit shirt, a cotton woven baseball cap, a plastic double-wrapped belt and a vinyl bracelet with metal snap closure. The top is composed of 100% cotton. The shorts are composed of 60% cotton and 40% polyester and feature a fully elasticized waistband and drawstring. It will be imported in both child and adult sizes. Style 0165, Material Girl, consists of a knit romper, elbow length gloves, a rhinestone choker with hook and loop closure, a stretch rhinestone bracelet and a rhinestone hair comb. The garment is composed of 83% nylon and 17% spandex. The garment has a ruffled top with spangles and a rhinestone belt. It will be imported in both child and adult sizes. Style 0175, Serenity, consists of a knit leotard with an attached asymmetrical double layer skirt and a decorative hair comb. It is composed of 90% polyester and 10% spandex. The garment top contains decorative spangles and a net overlay. It will be imported in both child and adult sizes. All styles described above will used in dance recitals. 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 leotards for styles 0165, Material Girl; and 0175, Serenity impart the essential character of the set. The applicable subheading for style 0175, Serenity 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 applicable subheading for style 0165, Material Girl will be 6114.30.3030, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel: women’s or girls’. The rate of duty will be 14.9% ad valorem. Styles 0159, Peace and 0147, Pop Star consist 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 these styles (which consist 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 0159, Peace will be 6109.10.0045, HTSUS, which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’: other: t-shirts: girls’. The rate of duty will be 16.5% ad valorem. The applicable subheading for the knit shorts of style 0159, Peace will be 6104.62.2060, HTSUS, which provides for women’s or girls’ suits…breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, shorts: girls’: other. The rate of duty will be 14.9% ad valorem. The applicable subheading for the hat of style 0159, Peace will be 6505.90.2060, HTSUS, which provides for hats and other headgear….other: other: of cotton, flax or both: not knitted: certified hand-loomed and folklore products; and headwear of cotton, other. The rate of duty will be 7.5% ad valorem. The applicable subheading for the shoelaces of style 0159, Peace will be 6307.90.5020, HTSUS, which provides for other made up articles, including dress patterns: other: corset lacings, footwear lacings, or similar lacings, other. The rate of duty will be Free. The applicable subheading for the plastic belt of style 0159, Peace will be 3926.20.9050, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5% ad valorem. The applicable subheading for the plastic bracelet of style 0159, Peace will be 7117.90.7500, HTSUS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be Free. The applicable subheading for the leotard of style 0147, Pop Star will be 6114.30.3030, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel: women’s or girls’. The rate of duty will be 14.9% ad valorem. The applicable subheading for the net tank top of style 0147, Pop Star will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for the hat of style 0147, Pop Star will be 6505.90.1540, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; …other: other: of cotton, flax or both: knitted, of cotton: other: other. The rate of duty will be 7.9% ad valorem. The applicable subheading for the plastic wireless headset of style 0147, Pop Star will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…other. The rate of duty will be Free. The applicable subheading for the fingerless gloves of style 0147, Pop Star will be 6116.93.8800, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6% 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/. 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