The tariff classification of girls’ and women’s dancewear from China

N171755 July 12, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6110.30.3059; 6104.63.2006; 6104.63.2026; 6102.30.2010; 6102.30.2020; 6505.90.8090; 6104.53.2020; 6114.30.2010; 6113.00.9086 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard Street Niles, IL. 60714 RE: The tariff classification of girls’ and women’s dancewear from China Dear Ms. Cahill: In your letter dated June 16, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style 0262, Whiter Shade of Pale, consists of a sleeveless leotard and two scarves. The leotard is composed of 83% nylon and 17% spandex and features spaghetti straps and a draped mesh overlay on the bodice and an attached mesh skirt. The overlay, skirt and scarves are composed of 100% nylon. This style will be imported in adult and child sizes. Style 0265, Fairy Princess, consists of a leotard with an attached multilayered skirt, a mini tiara with metal comb, a star wand and rhinestone choker. The body of the leotard is composed of 83% nylon and 17% spandex and features an elastic neckline with sequin and lace trim. The front yoke and top skirt are composed of 100% polyester. The bottom layers of skirt are composed of 100% nylon. This style will be imported in child sizes only. Style 0309, Kick Push, consists of a sleeveless pullover, pants, jacket and baseball cap. The knit pullover is composed of 83% nylon and 17% spandex and features racer back styling and two horizontal zippers at the waist. The trim on the pullover is composed of 95% nylon and 5% spandex. The knit jacket is composed of 95% nylon and 5% spandex and features long sleeves, a full frontal opening with zipper and knit cuffs, collar and waistband. The trim on the jacket is composed of 55% cotton, 40% polyester and 5% spandex. The knit pants are composed of 55% cotton, 40% polyester and 5% spandex and feature an elasticized waistband and reinforced (padded) knees. The trim on the pants is composed of 95% nylon and 5% spandex with foam padding. The baseball-style hat is composed of woven polyester with an overlay of spangles with visible ground fabric. This style will be imported in adult and child sizes. Style 0310, Drive!, consists of a sleeveless bodysuit, a vest, pants, fingerless gloves and a hat. The leotard is composed of 83% nylon and 17% spandex. The vest is composed of 62% polyester and 38% polyurethane and features a waist to mid-chest zipper closure. The pants are composed of 83% nylon and 17% spandex with a waistband that is composed of 62% polyester and 38% polyurethane. The fingerless gloves are composed of 83% nylon and 17% spandex. The baseball-style hat is composed of woven polyester with an overlay of spangles with visible ground fabric. This style will be imported in adult and child sizes. Style 0322, Candy Man Can, consists of a sleeveless leotard, detached skirt, a polyester flower pin, a fabric strip hair elastic and a polyester flower with hair clip. The leotard is composed of 83% nylon and 17% spandex and features decorative fabric strips, bows and sequins on the shoulder straps, sequin trim on the bodice (front and back) and double-layered attached skirts. The detached skirt is a knit tutu with an elasticized waistband composed of 100% nylon. This style will be imported in child sizes only. The garments described above will be primarily worn at dance recitals and will be packaged on a hanger 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 0262 and 0265 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 0309, 0310 and 0322 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 0309, pullover, (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 0309 pants and 0310 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 0309 pants and 0310 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 0309, jacket, (women’s) will be 6102.30.2010, HTSUS, which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other, women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0309, jacket, (girls’) will be 6102.30.2020, HTSUS, which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other, girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0309 hat and 0310 hat, will be 6505.90.8090, 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: 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 0310, bodysuit (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 0310, vest (women’s and girls’), will be 6113.00.9086, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The rate of duty will be 7.1% ad valorem. The applicable subheading for style 0322, leotard, 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 0322, skirt, will be 6104.53.2020, HTSUS, 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: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% 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