The tariff classification of dancewear from China

N185330 October 14, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0070, 6204.63.3510, 6204.63.3530, 6114.30.1020, 6104.63.2006, 6104.63.2026, 6110.30.3059, 6116.93.8800, 6117.80.9540, 6505.90.1540, 6505.90.6090 Ms. Denese Manley Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of dancewear from China Dear Ms. Manley: In your letter dated September 15, 2011, you requested a tariff classification ruling. Style 0393-A, Back It Up, consists of a woman’s tank style top, pullover with a belt, pants, hat and gloves. The top is similar to a tank top and is constructed from 70% cotton, 20% polyester and 10% spandex knit fabric. It features a scooped front and back neckline, 2 ½ inch wide shoulder straps and a hemmed bottom. The pullover which you describe as a shirt is constructed from 100% polyester knitted fabric. The heavy weight knitted fabric belt has metal grommets. The outer surface of the pullovers fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a boat neckline with four circular plastic designs glued on one side of the collar and a fabric tab and plastic chain sewn on the other side of the collar. Additional features include short hemmed raglan sleeves, self-fabric belt loops at either side of the garment, side vents at the garment bottom, and a straight hemmed bottom. The garment extends to below the waist. The pants are constructed of 100% polyester woven fabric. It features zip off legs, an elasticized waist and elasticized leg openings. The gloves cover the knuckles and half of the thumb and are decorated with spangles. The hat is constructed from cotton knit fabric. The lined hat has a bill, covers the crown of the head and has a fabric covered piece of elastic in back which helps secure it to the wearer’s head. Children sizes will also be imported under style 0393-C. The pullover and the belt are considered a composite good. The essential character is imparted by the pullover, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b), noted. Style 0394-A, Tik Tok, consists of a woman’s tank styled top, crop top, hat, gloves and 2 pants. The top is similar to a tank top and is constructed from 70% cotton, 20% polyester and 10% spandex knit fabric. It features a scooped front and back neckline, 2 ½ inch wide shoulder straps and a hemmed bottom. The crop top is constructed from 90% polyester and 10% spandex knit fabric. It features an elasticized scooped neckline in front and back, shoulder straps, elasticized armholes and a hemmed elasticized bottom. The garment does not reach the waist. The long pants are constructed of 83% nylon and 17% spandex knit fabric. The pants feature an elasticized waistband and hemmed leg openings. The capri length pants which you describe as long shorts are constructed from 95% polyester and 5% spandex knit fabric. It features an elasticized waistband with a drawstring, a narrow textile band below the waistband decorated with spangles and hemmed leg openings. The arm covers, which you refer to as gloves, are constructed from man-made fiber knit fabric. The item is tubular in shape with an elasticized opening and measures approximately nine inches in length. The hat is a beret-style hat constructed from 100% acrylic yarn, decorated with sewn-on sequins. An elasticized cord is incorporated within the outer edge. Children sizes will also be imported under style 0394-C. The samples are being returned to you as requested. All styles 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 the top similar to a tank top, style 0393-A and 0393-C, will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for the pants, style 0393-A, will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% ad valorem. The applicable subheading for the pants, style 0393-C, will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, 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 the pullover and belt, style 0393-A and 0393-C, will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for the gloves, styles 0393-A and 0393-C, will be 6116.93.8800, 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 the hat, styles 0393-A and 0393-C, will be 6505.90.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not trimmed…Other: Of cotton, flax or both: knitted, Of cotton: Other: Other." The duty rate will be 7.9% ad valorem.  The applicable subheading for the top similar to a tank top, style 0394-A and 0394-C, will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for the crop top, style 0394-A and 0394-C, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.2% ad valorem. The applicable subheading for both pants, style 0394-A, will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: 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 both pants, style 0394-C, will be 6104.63.2026, HTSUS, which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: 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 heading for the arm covers, styles 0394-A and 0394-C, 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 the hats, style 0394-A and 0394-C, will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division