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

N175674 August 17, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6211.43.0091; 6204.63.3530; 6116.93.9400; 6505.90.2060; 6104.53.2010; 6104.53.2020; 6116.93.8800; 6117.80.8500; 6117.80.9540; 6217.10.9530 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 July 15, 2011, 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 0279, L.O.V.E., consists of a leotard with an attached sleeveless dress, a headpiece with comb and gloves. You state gloves will be included with the outfit but were not included with the sample provided. The dress is composed of 95% polyester and 5% spandex. The lower portion of the leotard is composed of 83% nylon and 17% spandex. The dress features adjustable shoulder straps, a halter tie neckline, an crinoline underskirt and a ruffled bustle. The bustle ruffle and headpiece are composed of 100% nylon. Style 0281, Love Lockdown, consists of a sleeveless leotard, a sleeveless top, pants, gloves and a hat. The sleeveless leotard features a spangled bodice and spaghetti straps and is composed of 83% nylon and 17% spandex knit fabric. The sleeveless top features a front metal zipper, a partial lining and diagonal straps across the back. It is constructed of 100% cotton woven fabric. The calf-length pants are constructed from 100% polyester woven fabric. They feature an elasticized waistband with a drawstring and grommets, a zipper and button front closure, two patch pockets on the left knee (one with a decorative tie and grommets) and drawstring leg openings at the bottom. The half-fingered gloves are constructed from 83% nylon and 17% spandex knit fabric and feature side seams, fourchettes, hemmed bottoms and spangled palms. The sport snap cap style hat is constructed from 100% cotton woven fabric. Style 0357, The Rose, consists of a leotard with an attached skirt and a headpiece with a comb. The dress features long, semi-detached sleeves, adjustable straps at the shoulders, a velvet bodice and sequin trim on the neckline and the bodice. The bodice is composed of 90% polyester and 10% spandex. The lower portion of the leotard is composed of 83% nylon and 17% spandex. The sleeves and skirts are composed of 100% nylon. Style 0370, Rhythm of Love, consists of a leotard, a sheer top, a short knit skirt, a tulle skirt, gloves, ribbon choker, textile pin, headpiece and a hair scrunchie. The one shouldered romper style leotard features an adjustable shoulder strap. It is constructed with 83% nylon and 17% spandex knit fabric. The knit skirt when worn does not fall below the mid thigh length. It is constructed from 83% nylon and 17% spandex knit fabric. The tulle skirt features an elasticized waistband and is constructed from 100% nylon. The sheer knit top features one sleeve and is covered with spangles and is constructed from 80% nylon and 20% spandex knit fabric with 83% nylon and 17% spandex trim. The elbow length fingerless gloves feature an opening for a thumb and are constructed from 80% nylon and 20% spandex knit fabric, with 83% nylon and 17% spandex knit trim. The ribbon choker is 32.5” in length and is composed of 100% polyester woven fabric. The hair scrunchie is composed of 83% nylon and 17% spandex knit fabric. The mesh headpiece features two knit loops and the textile pin features a textile flower with a pin closure; both are composed of 80% nylon and 20% spandex knit fabric. Style 0387, On the Floor, consists of a leotard, headband and waist cincher. The romper-style leotard is composed of 83% nylon and 17% spandex and features a choker-style neckline with back closure, adjustable straps at the shoulders and an attached floral design on the left side of the chest. The knit headband is composed of 83% nylon and 17% spandex. The waist cincher is composed of 83% nylon and 17% spandex and features a lace-up front and four stays. 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 0279, 0357 and 0387 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. However, Styles 0281 and 0370 consist of two or more garments. Note 14 of Section XI, of the HTSUS, 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 0281 (sleeveless 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 0281 (sleeveless top) will be 6211.43.0091, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The rate of duty will be 16% ad valorem. The applicable subheading for style 0281 (pants) will be 6204.63.3530, HTSUS, which provides for women’s or girls’…trousers…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 0281 (gloves) will be 6116.93.9400, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The rate of duty will be 18.6% ad valorem. The applicable subheading for style 0281 (hat) will be 6505.90.2060, HTSUS, which provides for hats and other headgear…made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed;…: other: other: not knitted: other. The rate of duty will be 7.5% ad valorem. The applicable subheading for style 0370 (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 0370 (women’s mid calf length skirt and tulle skirt) will be 6104.53.2010, HTSUS, which provides for women’s or girls’…skirts…, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s. The duty rate will be 16% ad valorem. The applicable subheading for style 0370 (girls’ mid calf length skirt and tulle skirt)) will be 6104.53.2020, HTSUS, which provides for women’s or girls’…skirts…, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The duty rate will be 16% ad valorem. The applicable subheading for style 0370 (sheer top) 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 0370 (gloves) will be 6116.93.8800, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6% ad valorem. The applicable subheading for style 0370 (hair scrunchie and headpiece) 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 duty rate will be 14.6% ad valorem. The applicable subheading for style 0370 (textile pin) 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 duty rate will be 14.6% ad valorem. The applicable subheading for style 0370 (choker) will be 6217.10.9530, HTSUS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.6% 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