The tariff classification of dancewear from China.

N127104 October 15, 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 dancewear from China. Dear Ms. Stanczak: In your letter dated October 6, 2010, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 5024C is described as a “Flutter Sleeve Dress.” The upper garment bodice and underlying leotard body are constructed from 90% nylon, 10% spandex knit fabric. The skirt material is made of finely knit polyester fabric. The skirted leotard has ruffle fabric sewn to the upper parts of the ½ inch wide shoulder straps. The sleeveless garment has an upper body silhouette that is cut across the garment front below the neckline and cut across the garment back below the armhole openings. The wrap style skirt and ruffle fabric are bordered with plastic sequins. 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 5024C 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 duty rate 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