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

N186339 October 28, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6104.63.2060; 6117.80.8500; 6104.63.2030 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. Style 0266, Pirouette, consists of a sleeveless leotard with an attached multilayered skirt, a pair of lace-trimmed arm puffs and a headpiece. The headpiece was not included with the sample submitted. The leotard is composed of 83% nylon and 17% spandex knit fabric. The leotard features adjustable shoulder straps and a lace up bodice. The multilayered skirt is composed of 100% nylon knit fabric. The garment is decorated with spangles and lace. This item will be imported in child and adult sizes. Style 0368, Baby of Mine, consists of a sleeveless leotard with an attached multilayered skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex knit fabric. The mesh overlay is composed of 50% nylon, 45% polyester and 5% spandex knit fabric. The leotard features sequin covered elastic shoulder straps and a mesh and glitter overlay. The multilayered skirt is composed of 100% nylon knit fabric. This item will be imported in child sizes only. Style 0386-C, Mad World, consists of a sleeveless top, a pair of shorts and a headband. The dress-like garment features stretch shoulder straps, a fabric bodice and net overlay with a side slit from the garment bottom to below the waist. The garment has an unfinished bottom. The bodice is constructed from 83% nylon and 17% spandex knit fabric. The rest of the garment is constructed from 100% polyester knit fabric. The shorts contain a fabric covered, elasticized waistband and are constructed from 83% nylon and 17% spandex knit fabric. The headband is constructed from 83% nylon and 17% spandex knit fabric and 100% polyester ties. This item will be imported in child sizes only. Style 0386-A, Mad World, consists of a sleeveless top, a pair of shorts and a headband. The dress-like garment features stretch shoulder straps, a fabric bodice and net overlay with a side slit from the garment bottom to below the waist. The garment has an unfinished bottom. The bodice is constructed from 83% nylon and 17% spandex knit fabric. The rest of the garment is constructed from 100% polyester. The shorts contain a fabric covered, elasticized waistband and are constructed from 83% nylon and 17% spandex knit fabric. The headband is constructed from 83% nylon and 17% spandex knit fabric and 100% polyester ties. 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 0266 and 0368 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 0386-C and 0386-A 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 styles 0386-A and 0386-C (dress-like garment) 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 0386-A (shorts) will be 6104.63.2030, 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: women’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 0386-C (shorts) 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 subheading for styles 0386-C (headband) and 0386-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