The tariff classification of girl’s dance skirt from China.

N098241 March 23, 2010 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Rd.Totowa, New Jersey 07512 RE: The tariff classification of girl’s dance skirt from China. Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style N1417C, is a diaphanous skirt made of finely knit polyester fabric. The narrow fabric covered elastic waistband is approximately 1/2 inches wide and features a ribbon bow at the front. The garment is used for dance. 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 90217C, dance skirt 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. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division