The tariff classification of dancewear from China

N185331 October 11, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030, 6104.63.2060, 6117.80.8500 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 0392-A, Rocketeer, consists of a woman’s top, shrug, shorts and headband. The top is constructed from 83% nylon and 17% spandex knit fabric. It features an asymmetrically neckline, no left shoulder coverage, 1 ¾” wide right shoulder strap, a shelf bra and a hemmed bottom. The garment has insufficient back coverage. You state the shrug is constructed from 100% polyester knit fabric. Examination of the shrug found metallic yarn also present. The abbreviated garment has long unfinished sleeves. It extends approximately 5 ½ inches down from the shoulder and essentially has no front coverage. The shorts are constructed of 83% nylon and 17% spandex knit fabric. It features an elasticized waistband and hemmed leg openings. The headband is constructed from 83% nylon and 17% spandex knit fabric. It measures approximately 2 inches in width. Children sizes will also be imported under style 0392-C. The samples are being returned to you as requested. The sets 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 tops for both styles 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 bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for the tops would be inconsistent with 19 C.F.R. §177.7(b). The applicable subheading for the women’s shorts, Style 0392-A, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, 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 the girls’ shorts, style 0392-C, 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 heading for the headband, styles 0392-A and 0392-C, will be 6117.80.8500, Harmonized Tariff Schedule of the United States (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 % 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/. We need additional information in order to issue a ruling for the shrug due to the presence of metallic yarn. Yarns containing a metallized fiber are considered to be an “other” fiber. Therefore, in order to determine the classification of the shrug please provide the following: a. The number of different yarns used in the fabric of the garment b. The fiber content of each yarn c. The number of plies in each yarn The overall fiber content of the garment The relative weight by percentage of each yarn When this information is available, you may wish to consider resubmission of the shrug. If you decide to resubmit your request, please include all of the material that we have returned to you regarding this sample and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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