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

N181488 September 13, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6114.30.1020; 6104.63.2030; 6104.63.2060; 6104.63.2006; 6104.63.2026; 6117.80.9540; 6117.80.8500 Ms. Denese Manley Revolution Dancewear 6100 W. Howard Street Niles, IL 60714 RE: The tariff classification of women’s and girls’ dancewear from China Dear Ms. Manley: In your letter dated August 16, 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 0271, April Showers, consists of a sleeveless leotard with an attached multilayered skirt, a bun cover and arm puffs. The leotard features adjustable straps at the shoulders, a spangled bodice, an outer skirt with a sequin design and four layers of underskirts. The leotard is composed of 83% nylon and 17% spandex. The outer skirts, bun cover and arm puffs are composed of 100% nylon with sequins. The under skirts are composed of 100% nylon. Style 0286, Carnevale, consists of a sleeveless leotard with an attached multilayered skirt, an eye mask and arm puffs. The leotard features adjustable straps at the shoulders, a front bodice with sequins and rickrack design, a lace-up back with mesh insert and tulle strips over a multilayered skirt. The leotard is composed of 83% nylon and 17% spandex knit fabric. The mesh insert and skirt are composed of 100% nylon. The arm puffs are composed of 83% nylon and 17% spandex with 100% nylon trim. Style 0363, Star Mile, consists of a sleeveless leotard with attached mesh panels and a knit headband. The leotard features tank-style straps and a bibbed bodice. Spangled mesh panels cover the front and rear of the leotard to give a dress-like appearance. The leotard and knit headband are composed of 83% nylon and 17% spandex. The mesh panels are composed of 100% nylon. Style 0372, Hide and Seek, consists of a camisole top, a halter top, knit shorts, knit pants, arm bands, a headband and a hair scrunchie. The camisole top features a built-in shelf bra and is constructed from 83% nylon and 17% spandex knit fabric. The halter top features a strap around the neck and fabric ties at the rear waist and is constructed from 83% nylon and 17% spandex knit fabric. The knit shorts and pants feature a covered elastic waistband and hemmed bottoms and are both constructed from 83% nylon and 17% spandex knit fabric. The arm bands are designed to cover the forearm and are constructed from 83% nylon and 17% spandex knit fabric. The knit headband and scrunchie are constructed from 83% nylon and 17% spandex knit fabric. Style 0376, Adagio, consists of a leotard with an attached multilayered skirt, a bun cover and arm puffs. The leotard features a sequin covered bodice and shoulder straps and a spangled overskirt. The arm puffs feature sequin covered elastic bands and mesh fabric. The bun covers feature sequin-covered fabric, an elastic band and mesh fabric. The leotard is composed of 83% nylon and 17% spandex. All sequin trims are composed of 100% polyester. The skirts are composed of 100% nylon. 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 0271, 0286, 0363 and 0376 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 0372 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 0372 (halter top, women’s and girls’) 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 style 0372 (shorts, women’s) will be 6104.63.2030, HTSUS, which provides for women’s or girls’…breeches and shorts (other than swimwear), knitted or crocheted: …breeches and shorts: of synthetic fibers: other: other, shorts: women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0372 (shorts, girls’) will be 6104.63.2060, HTSUS, which provides for women’s or girls’…breeches and shorts (other than swimwear), knitted or crocheted: …breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0372 (pants, women’s) will be 6104.63.2006, HTSUS, which provides for women’s or girls’…trousers…knitted or crocheted: trousers…: of synthetic fibers: other: other, trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. The applicable subheading for style 0372 (pants, girls’) will be 6104.63.2026, HTSUS, which provides for women’s or girls’…trousers…, knitted or crocheted: trousers…: 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 0372 (armbands) 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 0372 (headband and scrunchie) 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 rate of duty will be 14.6% ad valorem. Style 0372, camisole top, cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, §177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b). 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