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

N173789 July 18, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6104.33.2000; 6117.80.8500 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard Street Niles, IL 60714 RE: The tariff classification of women’s and girls’ dancewear from China Dear Ms. Cahill: In your letter dated June 27, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style 0278, Feeling Good, consists of a sleeveless leotard with attached skirt and a braided headband. The leotard features a halter neckline with fabric twisted shoulder straps and a skirt with an asymmetrical hemline. The leotard and headband are composed of 83% nylon and 17% spandex. The attached skirt is composed of 90% polyester and 10% spandex. This style will be imported in adult and child sizes. Style 0282, Butterfly, consists of a leotard with attached skirt and a stretch headband. The leotard features a bodice with flowers and sequins and a skirt with a scalloped hemline. The leotard is composed of 83% nylon and 17% spandex. The skirt is composed of 100% nylon. This style will be imported in adult and child sizes. Style 0313, Falling Leaves, consists of a sleeveless leotard with an attached multilayered skirt and a headband. The leotard is decorated with flower appliqués and sequins. The leotard is composed of 83% nylon and 17% spandex and the skirt is composed of 100% nylon. This style will be imported in adult and child sizes. Style 0347, Shake It, consists of a sleeveless leotard with attached skirt, a jacket and headband. The leotard features crisscross spaghetti straps at the shoulders, a stretch waistband and a double layered skirt. The leotard and skirt are composed of 83% nylon and 17% spandex. The bolero type jacket features short sleeves, sequins sewn on a knit ground fabric and a zipper closure. The jacket is constructed from 100% nylon and the collar is 100% polyester. This style will be imported in adult and child sizes. Style 0356, Little Miss Sunshine, consists of a leotard with an attached skirt and a comb headpiece. The leotard features short puffed sleeves, a scooped neckline with sequin edging, a mesh overlay at the bodice and an attached flower at the waist. The overlay is decorated with a circular spangle design. The leotard is composed of 83% nylon and 17% spandex. The overlays and skirts are composed of 100% nylon. This style will be imported in child sizes only. 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 0278, 0282, 0313 and 0356 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 0347 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 0347 (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 0347 (jacket) will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suit-type jackets, knitted: of synthetic fibers: other. The duty rate will be 28.2% ad valorem. The applicable subheading for style 0347 (headband) will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division