The tariff classification of dancewear from China

N127615 November 12, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6505.90.6090; 6110.30.3059; 6204.63.3530; 6204.63.3510; 6505.90.8090; 6106.20.2030; 6106.20.2010; 6104.63.2026; 6104.63.2006; 6406.99.1510 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 October 13, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. All styles will be imported in adult and child sizes. Style 0225, Street Smart, consists of woven pants, a knit pullover and a knit hat. The pants are constructed from 100% polyester woven fabric and have an elasticized waistband with a fabric enclosed drawstring closure, a button and zipper placket fly and fabric enclosed drawstring closures at the cuffs. The shirt, a long sleeve pullover with a high neck and cutouts at the shoulder, is constructed from 83% nylon and 17% spandex knit fabric. The knit hat is constructed from 100% polyester knit fabric. Style 0236, Corps De Ballet, consists of a sleeveless leotard with an attached multilayered skirt, arm puffs and a tiara. The leotard is composed of 83% nylon and 17% spandex and contains sequin covered spaghetti straps and a sequin mesh overlay on the bodice which is composed of 100% polyester. The attached long multilayered skirts are composed of 100% nylon and feature sequin mesh fabric petals at the waist. The elasticized arm puffs are composed of tulle-like (net?) fabric. Style 0241, Boogie Woogie Bugle Boy, consists of a sleeveless leotard with an attached skirt, a hat, a stretch sequin belt and knit gloves. The knit leotard and skirt are composed of 95% nylon and 5% spandex. The lower portion of the leotard is composed of 83% nylon and 17% spandex. The leotard features a one-button closure at the back of the [keyhole] neck. The woven hat features a sequin rickrack trim. Style 0246, The Power of Love, consists of a leotard with an attached dress, a headpiece and choker. The leotard is composed of 83% nylon and 17% spandex and contains a stretch lace overlay on the bodice which is composed of 50% nylon, 40% polyester and 10% spandex. The leotard features elasticized, off the shoulder short puffed sleeves, adjustable shoulder straps and a rhinestone detail at the waist. The multilayered skirt (dress?)is composed of 100% nylon. The headpiece is a stretch headband with a rhinestone design. The rhinestone choker contains two rows of rhinestones and a lobster claw closure. Style 0254, Smooth Criminal, consists of a leotard, knit pants, a hat, a shirt and leg warmers. The hat is made of 100% polyester woven fabric partially covered with sequins. The romper style leotard is composed of 83% nylon and 17% spandex fabric and contains a tank style neckline. The pull-on pants are constructed from 83% nylon and 17% spandex knit fabric and contain a fabric enclosed elasticized waistband. The shirt is constructed from 100% nylon and features long sleeves with a full front, four metal snap opening that fastens right over left, a woven shirt collar and woven cuffs with metal snap closures. The non-woven legwarmers measure 19 inches long and are designed to cover a part of the wearer’s leg, but not the foot. They are made from 100% nylon and feature 17 rows of plastic sequins which do not completely obscure the underlying nylon material. 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 0236, 0246, 0241 and 0254 (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. Styles 0225 and 0254 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 0225, 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 fabric, 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: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other. The rate of duty will be 20 cents per kg. + 7% ad valorem. The applicable subheading for style 0225, shirt, (women’s and 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 0225, pants (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 0225, pants (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 0254, hat, will be 6505.90.8090, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up of lace, felt or other textile fabric, 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: other: not in part of braid, other: other: other. The rate of duty will be 18.7 cents per kg. + 6.8% ad valorem. The applicable subheading for style 0254, shirt (girls’), will be 6106.20.2030, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other. The rate of duty will be 32% ad valorem. The applicable subheading for style 0254, shirt (women’s), will be 6106.20.2010, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, women’s. The rate of duty will be 32% ad valorem. The applicable subheading for style 0254, pants (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 0254, pants (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 0254, legwarmers, will be 6406.99.1510, HTSUS, which provides for leg warmers: of textile materials: of man-made fibers: other. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division