The tariff classification of dancewear from China.

N178487 September 1, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6114.30.2010; 6114.30.1020; 6104.63.2006; 6104.53.2010; 6505.90.8090; 6117.80.8500 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of dancewear from China. Dear Ms. Cahill: In your letter dated August 1, 2011, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0291, Swingin’ On A Star, consists of a leotard with an attached three tiered skirt and headpiece. The leotard is composed of 95% nylon and 5% spandex. It features ruffle sleeves, a foiled print star on the bodice and a satin ribbon that encircles the waist. The skirt is composed of nylon and is decorated with foiled print stars. Each layer of the skirt is trimmed with a satin ribbon. It will be imported in child sizes only. Style 0307, La La Land, consists of a romper-style leotard, skirt, a abbreviated top, pull-on pants, headband and hat. The leotard is composed of 83% nylon and 17% spandex and features an applique made of plastic studs and rhinestones. The abbreviated top is constructed from 83% nylon and 17% spandex knit fabric. The top features short sleeves with a turned back cuff; a full front opening without a means of closure; an allover print design; and an unfinished neckline and bottom. The top does not extend to the waist and has sufficient bust coverage. The pull-on pants are constructed from 83% nylon and 17% spandex knit fabric. The pants feature an elasticized waistband and long hemmed leg openings. The skirt is constructed from 83% nylon and 17% spandex. The nylon/spandex knit fabric hat is covered with plastic sequins. The headband is composed of 83% nylon and 17% spandex knit fabric. It will be imported in child and adult sizes. Style 0337, Touch of Spring, consists of a sleeveless leotard with an attached multilayered skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex. The leotard is decorated with embroidered flowers and ribbon trim that runs from the right strap across the front. The ribbon trims continue from the front waistline to the back strap. The skirt is composed of 100% nylon. It will be imported in child and adult sizes. Style 0375, Swan Lake, consists of a sleeveless leotard with attached multilayered skirt, headpiece and choker. The leotard is composed of 83% nylon and 17% spandex knit fabric and is trimmed with spangles. The skirt is composed 100% nylon. The choker has a hook and loop closure and features a lace and spangle design. It will be imported in adult and child sizes. Style 0385, For the First Time, consists of a romper-style leotard with an attached skirt and a headband. The leotard is composed of 83% nylon and 17% spandex knit fabric. The leotard is sleeveless and features a ruffle trim on the bodice. It will be imported in adult and child sizes. 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 0291, 0337, 0375 and 0385 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 0307 consists 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 0307 knit top will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for the Style 0307 leotard, 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 of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem. The applicable subheading for the pants, Style 0307 knit pants, will be 6104.63.2006, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for the Style 0307 skirt will be 6104.53.2010, HTSUS, which provides for Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem. The applicable subheading for style 0307 hat will be 6505.90.8090, HTSUS, which provides for hats and 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;….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 0307 headband will be 6117.80.8500, 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