The tariff classification of dancewear from China

N120260 September 23, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6104.63.2026; 6104.63.2006; 6506.91.0060; 6204.63.3510; 6204.63.3530; 6110.30.3059; 6505.90.6090 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of dancewear from China Dear Ms. Cahill: In your letter dated August 19, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested. However, style 0242, pullover, is being retained by this office. Style 0199, Hot Honey Rag, consists of a sleeveless leotard with an attached mini-dress, a pair of knit pull-on pants and a hat. The leotard is composed of 83% nylon and 17% spandex and features double spaghetti straps. The attached dress, which features an asymmetrical hemline, is composed of 100% nylon mesh and is covered with paillettes. The pull-on pants are constructed from 83% nylon and 17% spandex knit fabric. They feature an elasticized waistband and long hemmed leg openings. The polyester fabric hat is covered with plastic sequins in such a manner that the textile component of the hat is not visible when worn. The hat is classifiable in both headings 6505 and 6506. As neither component imparts the essential character of the hat, the item will be classified following General Rule of Interpretation (GRI) 3( c ) in the heading which appears last in numerical order in the HTS. It will be imported in child and adult sizes. Style 0202, Music Box Ballerina, consists of a sleeveless leotard with an attached multilayered skirt and a headpiece. The leotard is composed of 90% polyester and 10% spandex and features a velvet bodice with a sequin design and puffed shoulders with adjustable straps. The multilayered skirt is composed of 100% nylon and contains a flower and sequin motif on the outer layer. The headpiece is a mesh and sequin bun cover. It will be imported in child and adult sizes. Style 0234, Esmerelda, consists of a sleeveless leotard with an attached multilayered skirt and a headpiece. The leotard is composed of 90% polyester and 10% spandex and features a velvet bodice with a sequin design, a laced ribbon that ties down the front and sequin covered puffed sleeves with adjustable straps. The multilayered skirt is composed of 100% nylon and features a lace-edged overlay. The headpiece is a multilayered bun cover. It will be imported in child and adult sizes. Style 0242, Imma Be, consists of a pullover, a upper body garment, pants and a hat. The women’s sleeveless pullover garment is constructed of a printed 83% nylon 17% spandex finely knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features rounded front and rear necklines, self-fabric capping at the neckline and arm openings, a vertical side seam drawstring that gathers one side of the garment, and a cut, unfinished fabric garment bottom. The garment extends from the shoulders to below the waist. We are retaining the garment for our files. The upper body garment is constructed from 90% polyester and 10% spandex knit fabric and features a full front opening with no means of closure and a back that extends approximately 7 ½ inches in length. The garment does not reach the waist, has shoulder coverage and essentially no front coverage. The pants, which are constructed of 100% polyester woven fabric, feature a fabric covered elasticized waistband with internal drawstring closure that secures at the garment front. This item also has a front zipper placket with one-button waistband closure, unsecured side seam patch pockets and elasticized fabric at the leg openings. The knit hat is constructed of knit 83% nylon and 17% spandex fabric on both sides. It will be imported in child and adult sizes. Style 0249, Hokey Pokey, consists of a sleeveless leotard with an attached multilayered skirt, a headpiece and gloves. The leotard is composed of 83% nylon and 17% spandex and features 1¼ inch straps that crisscross in back, sequin strips and fabrics flowers on the bodice and satin ribbon edging on two of the skirts. The headpiece is a comb with a fabric bow. It will be imported in child sizes only. The garments described above will be primarily worn at dance recitals. All styles are packaged on hangers in a plastic bag. 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 0202, 0234 and 0249 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. Styles 0199 and 0242 consist of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 style 0199, leotard, 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 0199, trousers (girls’), will be 6104.63.2026, 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), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0199, trousers (women’s), will be 6104.63.2006, 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), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0199, hat, will be 6506.91.0060, HTSUS, which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics, other. The rate of duty will be Free. The applicable subheading for style 0242, trousers (women’s), will be 6204.63.3510, 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: other: other, trousers and breeches: women’s. The rate of duty will be 28.6% ad valorem The applicable subheading for style 0242, trousers (girls’), will be 6204.63.3530, 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: other: other, trousers and breeches: girls’: other. The rate of duty will be 28.6% ad valorem. The applicable subheading for style 0242, pullover (women’s or girls’), will be 6110.30.3059, 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 style 0242, upper body garment (women’s), 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 0242, upper body garment (girls’), will be 6114.30.3070, 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 0242, hat, will be 6505.90.6090, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile product, 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: not in part of braid, other: other: other. The rate of duty will be 20 cents per kg. + 7% 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