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

N183599 September 30, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6104.53.2010; 6114.30.1020; 6117.80.8500; 6104.53.2020 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 31, 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 0344, Cry Me a River, consists of a leotard with an attached tulle underskirt, mesh overlay top skirt and headpiece. The sleeveless leotard features adjustable straps at the shoulders and a mesh covered bodice which contains sequins and a flower design. The leotard is composed of 83% nylon and 17% spandex knit fabric. The bottom skirt is composed of 100% nylon fabric. The top skirt is composed of 100% polyester and the bodice overlay is composed of 100% polyester with sequins. The fabric headpiece contains an elastic strap which can be pinned to hair. Style 0353, Dancing Crazy, consists of a leotard, a tulle skirt, a short skirt, a lined top and two headbands. The tulle skirt is constructed of 100 percent nylon mesh knit fabric and features an elasticized waistband. The short skirt is multilayered with an elasticized waistband. The outer layer is constructed from 100 percent nylon mesh fabric and is decorated with sequins. The inner layer is constructed from 83 percent nylon and 17 percent spandex knit fabric. The lined top is constructed from 100 percent nylon mesh knit fabric and is decorated with sequins. The top features a full front opening with a tie closure. The top does not reach the waist. The leotard is constructed of 83% nylon and 17% spandex knit fabric and features spaghetti straps at the shoulders, removable halter tie straps, a velvet bodice and a romper-style bottom. The two knit headbands are constructed from 83% nylon and 17% spandex. One features a sequin design, the other features a fabric flower. Style 0374, Black Swan, consists of a leotard with an attached multilayered skirt, gloves, a choker and a headpiece. The sleeveless leotard features an attached multilayered skirt, a bodice that is partially covered with sequins and a mesh panel and a lace-up back. The leotard is composed of 83% nylon and 17% spandex knit fabric. The mesh panel is composed of 100% polyester. The outer skirt is composed of 100% nylon. The gloves are elbow length and are composed of 100% polyester. The choker is composed of 100% polyester and features a hook and loop closure. The headpiece is composed of 100% polyester and features a sequin covered elastic band. Style 0382, Lotus Flower, consists of a leotard, a skirt and a headband. The sleeveless leotard is composed of 83% nylon and 17% spandex knit fabric and features spaghetti straps at the shoulders, 2 metallic pieces of fabric across the bodice and romper styling. The mesh skirt features a stretch waistband and a fabric covered metal wire at the edge of the skirt. The skirt waistband and fabric covered edging are composed of 83% nylon and 17% spandex. The mesh portion of the skirt is composed of 100% nylon. The braided stretch headband is composed of 83% nylon and 17% spandex. 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 0344 and 0374 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. Styles 0353 and 0382 consist 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 0353 (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 0353 (tulle skirt, women’s) will be 6104.53.2010, HTSUS, which provides for women’s or girls’…skirts,…skirts and divided skirts: of synthetic fibers: other, women’s. The rate of duty will be 16% ad valorem. The applicable subheading for style 0353 (short skirt, women’s) will be 6104.53.2010, HTSUS, which provides for women’s or girls’…skirts,…skirts and divided skirts: of synthetic fibers: other, women’s. The rate of duty will be 16% ad valorem. The applicable subheading for style 0353 (lined 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 0353 (headbands) 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 percent ad valorem. The applicable subheading for style 0382 (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 0382 (skirt, girls’) will be 6104.53.2020, HTSUS, which provides for women’s or girls’…skirts,…skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem. The applicable subheading for style 0382 (headband) 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 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