The tariff classification of girls’ and ladies’ dancewear from China

N135119 December 20, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6506.91.0060; 6117.80.9540; 6104.63.2060; 6104.63.2030; 6110.30.3059; 6114.30.2010; 6117.80.8500; 9615.11.3000 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard Street Niles, IL 60714 RE: The tariff classification of girls’ and ladies’ dancewear from China Dear Ms. Cahill: In your letter dated November 19, 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 0235, Bring in the Funk, consists of a hat, a pullover, a tie and shorts. The cap has a peak and is constructed of knit mesh nylon fabric that is completely covered by plastic sequins; the fabric is not visible. Neither the fabric portion, classifiable in 6505, nor the plastic sequin portion, classifiable in 6506, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3 (c), the set will be classified in the heading which occurs last in numerical order in the HTS. The tie is constructed of knit mesh nylon fabric that is completely covered by plastic sequins. The item, which resembles a dress tie, will be worn by women or girls at dance recitals and is not of a kind customarily worn as an accessory to traditional wearing apparel. The shorts are pull-on style with a fabric covered elasticized waistband and hemmed fabric at the leg openings. They are made of a finely knit fabric that is 83% nylon and 17% spandex. The pullover is constructed from 83% nylon and 17% spandex. It contains short puff sleeves. The finely knit fabric body consists of upper and lower purple color panel sections that contrast with a black matte color middle section. Style 0244, Stardust, consists of a leotard, a separate multilayered skirt, a fringed skirt, a headband and headpiece. The sleeveless, one shouldered leotard is composed of 90% polyester and 10% spandex and contains an adjustable strap at the shoulder and a spangled, velour top. The knit headband is composed of 90% polyester and 10% spandex. The multilayered skirt is composed of 90% polyester and 10% spandex and features an elastic waistband and velvet overskirt with spangles. The second skirt consists of a 1¾ “ knit waistband attached to approximately 11” fringe. The headpiece is a comb and fabric flower. Style 0253, Together Again, consists of a leotard with an attached skirt and a headband. The sleeveless leotard is composed of 83% nylon and 17% spandex and features adjustable straps at the shoulders, two spaghetti straps attached to a rhinestone clip at the right front chest, plus rhinestone detailing along the seams of the garment. The knit headband is composed of 83% nylon and 17% spandex fabric and contains rhinestone trim. Style 0257, Shape of My Heart, consists of a sleeveless leotard, a velvet skirt, a multilayered skirt, arm puffs, a hair sash and a headband. The sleeveless leotard is composed of a 90% polyester and 10% spandex velvet bodice and a 83% nylon and 17% spandex bottom and features spaghetti straps with rhinestone details at the shoulders. The arm puffs and hair sash are composed of 100% nylon chiffon. The knit double headband is composed of 90% polyester and 10% spandex. The multilayered skirt is composed of 100% nylon chiffon. The second skirt is composed of 90% polyester and 10% spandex. Style 0258, Sugar and Spice, consists of a sleeveless leotard, a multilayered chiffon skirt, a headband and headpiece and another multilayered skirt. The top of the leotard is composed of 95% polyester and 5% spandex and the bottom is composed of 83% nylon and 17% spandex. It features spaghetti straps and a spangle-covered bodice. The multilayered chiffon skirt is composed of 83% nylon and 17% spandex fabric and features a stretch waistband. The second skirt is composed of 95% polyester and 5% spandex knit fabric and features a decorative buckle at the waist. 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)." Styles 0235, 0244, 0257 and 0258 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 0235, hat, will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear…other: of rubber or plastics, other. The rate of duty will be Free. The applicable subheading for style 0235, tie, will be 6117.80.9540, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6% ad valorem. The applicable subheading for style 0235, shorts (girls), will be 6104.63.2060, HTSUS, which provides for women’s or girls’ breeches and shorts (other than swimwear), of synthetic fibers: other: other, shorts: girls’: other. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0235, shorts (women’s), will be 6104.63.2030, HTSUS, which provides for women’s or girls’ breeches and shorts (other than swimwear), of synthetic fibers: other: other, shorts: women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0235, pullover (women’s and girls’), will be 6110.30.3059, HTSUS, which provides for pullovers, of man-made fibers: other: other: other, women’s or girls’: other. The rate of duty will be 32% ad valorem. The applicable subheading for style 0244, multilayered skirt and fringed skirt, (women’s and 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 0244, leotard (women’s and girls’), will be 6114.30.2010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% ad valorem. The applicable subheading for style 0244, headband, will be 6117.80.8500, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6% ad valorem. The applicable subheading for style 0244, headpiece, will be 9615.11.3000, HTSUS, which provides for combs, hairslides and the like…of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross + 4.6% ad valorem. The applicable subheading for style 0253 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 0257, leotard (women’s and girls’), will be 6114.30.2010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% ad valorem. The applicable subheading for style 0257, chiffon skirt and velvet skirt, (women’s and 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 0257, sash and arm puffs, will be 6117.80.9540, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6% ad valorem. The applicable subheading for style 0258, leotard (women’s and girls’), will be 6114.30.2010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% ad valorem. The applicable subheading for style 0258, headband, will be 6117.80.8500, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6% ad valorem. The applicable subheading for style 0258, both skirts, (women’s and 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 0258, headpiece, will be 9615.11.3000, HTSUS, which provides for combs, hairslides and the like…of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross + 4.6% 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