The tariff classification of a girl’s dance tutu from China.

N127069 October 27, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girl’s dance tutu from China. Dear Ms. Stanczak: In your letter dated October 6, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 5026C, “Tutu Skirt” is a girl’s pull-on tutu constructed of four layers of nylon knit mesh fabric. The garment features a 90% nylon, 10 % spandex knit waistband that is approximately 2 inches wide, a small sewn-on flower at the waistband and a sequined edged bottom. 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, jockey’s silks, ballet skirts, leotards)." The applicable subheading for Style 5026C will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fiber: 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division