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

N185967 October 13, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6110.30.3059; 6117.80.8500 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 21, 2011, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0342, You Lost Me, consists of a leotard with an attached dress. The romper style leotard is constructed from 83% nylon and 17% spandex knit fabric. The attached spangled dress features long sleeves, a low scooped back and a hook and loop closure at the back of the neck. It is constructed from 85% polyester and 15% spandex knit fabric. This style will be imported in child and adult sizes. Style 0359, Rolling in the Deep, consists of a sleeveless leotard with an attached blouse, a knit headband and two armbands. The romper style leotard features adjustable shoulder straps and is constructed from 83% nylon and 17% spandex knit fabric. The attached blouse features ruched or shirred fabric with a sequin design and a choker-style neckline which fastens at the back of the neck with a hook and loop closure. It is constructed from 83% nylon and 17% spandex knit fabric. This style will be imported in child and adult sizes. Style 0384-C, Sundrenched World, consists of a leotard, top and headband. The romper-style, sleeveless leotard features spaghetti straps and is constructed from 83% nylon and 17% spandex knit fabric. The sheer, pullover-type top features long sleeves, a wide neckline and is constructed from 100% nylon knit fabric. The knit headband is constructed from two different fabrics which are braided together. One fabric is composed of 83% nylon and 17% spandex and the other is 100% nylon, knit fabric. This style will be imported in child sizes. Style 0384-A, Sundrenched World, consists of a leotard, top and headband. The romper-style, sleeveless leotard features spaghetti straps and is constructed from 83% nylon and 17% spandex knit fabric. The sheer, pullover-type top features long sleeves, a wide neckline and is constructed from 100% nylon knit fabric. The knit headband is constructed from two different fabrics which are braided together. One fabric is composed of 83% nylon and 17% spandex and the other is 100% nylon, knit fabric. This style will be imported in adult sizes. 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 0342 and 0359 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 0384-C and 0384-A 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 style 0384-C (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 0384-C and 0384-A (top) will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’: other. The rate of duty will be 32% ad valorem. The applicable subheading for style 0384-C and 0384-A (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 rate of duty 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/. 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