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

N171756 July 12, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6110.30.3059 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 15, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style 0272, Sweet Pea, consists of a leotard and a flower headpiece with comb. The leotard consists of a velvet bodice with adjustable straps and elasticized pouf sleeves, an attached multilayered skirt and a ribbed knit waistband. The bodice is composed of 90% polyester and 10% spandex. The lower portion of the leotard and the waistband are composed of 83% nylon and 17% spandex. The topskirt, sleeves and bottom skirts are composed of 100% nylon. This style will be imported in child sizes only. Style 0318, Fireflies, consists of a leotard and two scarves. The leotard features an attached overlay with sequins, an underskirt and adjustable mesh crisscross straps at the shoulders. The leotard is composed of 83% nylon and 17% spandex. The skirt and two scarves are composed of 100% nylon. This style will be imported in adult and child sizes. Style 0341, Happy Feet, consists of a leotard, an elastic headband, a pair of gloves and two bows with elastics. The leotard features a dress overlay and underskirt, sheer pouf sleeves and a bow at the waist. The leotard and overlay are composed of 83% nylon and 17% spandex. The underskirt is composed of 100% nylon. The bows are composed of 83% nylon and 17% spandex. This style will be imported in child sizes only. Style 0346, The Time, consists of a sleeveless leotard and a sleeveless layer piece. The sleeveless, romper style leotard is composed of 83% nylon and 17% spandex and features spaghetti straps at the shoulders and an attached fabric belt. The sleeveless sequin hoodie-style layer piece features a front zipper and has an outer layer constructed from 100% polyester and a lining composed of 83% nylon and 17% spandex. This style will be imported in adult and child sizes. Style 0358, Rhapsody in Blue, consists of a leotard and a polyester lace headpiece. The leotard features an attached multilayered skirt, adjustable straps at the shoulders, attached multilayered skirts and a lace overlay at the shoulders and at the waist. The bodice of the leotard is composed of 83% nylon and 17% spandex. The lace overlays are composed of 100% polyester. The skirts are composed of 100% nylon. This style will be imported in adult and child sizes. 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 0272, 0318, 0341 and 0358 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. Style 0346 consists 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 0346, 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. The applicable subheading for style 0346, sleeveless layer piece (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. 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