The tariff classification of dancewear from China.

N203806 February 10, 2012 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of dancewear from China. Dear Ms. Stanczak: In your letter dated February 6, 2012, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 9870C is described as a “Butterfly Sleeve Dress.” The bodice and underlying leotard body are constructed from 90% polyester, 10% spandex knit fabric. The three layer ruffle skirt and three layer ruffle sleeve caps are made of finely knit polyester mesh fabric. The drop waist skirted leotard has ruffle fabric sewn to the upper portions of the 1and 3/4 inch wide shoulder straps. The sleeveless garment has vertically sewn upper body panels and a round neckline with a back scoop that is finished by criss-cross straps. The garment is used for dance. 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 9870C 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 duty rate will be 14.9 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division