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

N185324 October 18, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6114.30.1020; 6104.53.2010; 6104.53.2020; 6505.90.6090 Ms. Denese Manley Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of women’s and girls’ dancewear from China Dear Ms. Manley: In your letter dated September 15, 2011, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0351-A, Round and Round (adult size), consists of a leotard, top, skirt and hat. The romper-style leotard features a tank-style neckline and is constructed from 83% nylon and 17% spandex knit fabric. The lined top contains an outer surface of sequin-covered mesh and features a lace-up full front opening, short sleeves. The top does not reach the waist. The outer shell of the top is constructed from 100% nylon knit fabric with sequins and the lining is constructed from 83% nylon and 17% spandex woven fabric. The short skirt features a stretch waistband and four stretch inserts of fabric around the edge of the skirt. It is constructed from 100% nylon mesh fabric with sequins and the waistband and inserts are constructed from 83% nylon and 17% spandex knit fabric. The hat is constructed from 100% nylon mesh and contains 83% nylon and 17% spandex fabric covered elastic band around the edge. Style 0351-C, Round and Round (child size), consists of a leotard, top, skirt, and hat. The romper-style leotard features a tank-style neckline and is constructed from 83% nylon and 17% spandex knit fabric. The lined top contains an outer surface of sequin-covered mesh and features a lace-up full front opening, short sleeves. The top does not reach the waist. The outer shell of the top is constructed from 100% nylon knit fabric with sequins and the lining is constructed from 83% nylon and 17% spandex woven fabric. The short skirt features a stretch waistband and four stretch inserts of fabric around the edge of the skirt. It is constructed from 100% nylon mesh fabric with sequins and the waistband and inserts are constructed from 83% nylon and 17% spandex knit fabric. The hat is constructed from 100% nylon mesh and contains 83% nylon and 17% spandex fabric covered elastic band around the edge. Style 0369, Goodnight, Sweet Princess, consists of a leotard with an attached dress and a tiara headpiece with comb. The leotard features long sleeves with puffed shoulders, a tie-up bodice that contains a sequin design. The attached multilayered dress is decorated with a spangled design. The leotard portion of this garment is constructed from 83% nylon and 17% spandex knit fabric. The top portion of the skirt is constructed from 100% nylon with sequins. The bottom portion of the skirt is constructed from 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 style 0369 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 0351-A and 0351-C 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 styles 0351-A (top) 0351-C (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 style 0351-A (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 rate of duty will be 16% ad valorem. The applicable subheading for style 0351-C (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 rate of duty will be 16% ad valorem. The applicable subheading for styles 0351-A and 0351-C (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 0351-A and 0351-C (hat) will be 6505.90.6090, HTSUS, which provides for hats and other headgear, knitted or crocheted…in the piece…whether or not lined or trimmed…: other: other: of man-made fibers. The rate of duty will be 20¢ per kg. + 7% 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