The tariff classification of dancewear from Colombia.

N237608 February 21, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Mary Beard Global Apparel 6700 N.W. 82 Avenue Miami, FL 33166 RE: The tariff classification of dancewear from Colombia. Dear Ms. Beard: In your letter dated January 16, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 6600 consists of a romper-style leotard with two sets of fingerless gloves. The one-shoulder designed leotard features an adjustable flesh colored elastic strap at the opposite shoulder, and two layers of fringe that cover the shorts and the entire neckline. The knit fabric for the top portion of the leotard is composed of 93% polyester and 7% spandex and is covered in spangles. The knit fabric for the attached shorts is composed of 80% nylon and 20% spandex. Style 6568 consists of a romper-style leotard. The leotard features adjustable flesh colored elastic straps, and attached high-waisted shorts. Attached to the shorts is a two-tier swiss dot knit fabric sewn at the left side of the waist. The knit fabric for the top portion of the leotard is composed of 93% polyester and 7% spandex and is covered in spangles. The knit fabric for the attached shorts is composed of 82% nylon and 18% spandex. Style 6448 consists of a leotard with an attached dress. The leotard features, ¾ criss-cross satin straps, a satin bodice with a gathered sheer knit overlay, and a sheer knit skirt sewn at the waist. The knit fabric for the top portion of the leotard is composed of 96% nylon and 4% spandex. The attached panty is composed of 95% nylon and 5% spandex. Style 6538 consists of a leotard and a fingerless lace glove. The spaghetti strapped leotard features an attached sequin upper portion covering the left arm and has a neck band with a ruffle. The knit fabric for the leotard portion is composed of 82% nylon and 18% spandex. Style 6072 consists of a leotard and a fringed clothing accessory. The leotard is attached to a ¾ length sleeve, deep v-front romper that is covered in spangles with adjustable flesh colored elastic straps. The clothing accessory is meant to be worn around the waist. The waistband measures approximately 3 ½ inches in width and features a faux buckle and fringed bottom. The knit fabric for the leotard is composed of 90% polyester and 10% spandex. The knit fabric for the fringed accessory is 80% nylon and 20% spandex. Style 6413 consists of a leotard with an attached skirt. The sleeveless leotard features a sequin covered bodice, ruffles around arms and back of neck, a satin shirred cummerbund and multi-layered skirt sewn at the waist. The knit fabric for the leotard is composed of 95% polyester and 5% spandex. All items will be imported in child and adult sizes. The garments described above will be primarily worn at dance recitals. 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, jockey’s silks, ballet skirts, leotards).” The applicable subheading for Styles 6600, 6568, 6448, 6538, 6072 and 6413 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. 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/. Your letter addressed to U.S. Customs and Border Protection states that, “all garments use imported fabrics and are cut in the United States and sewn in Colombia”, however, the items are marked “Made in USA of imported materials”. It should be noted that the garments submitted are incorrectly marked and should be marked “Made in (country of origin)” or “Product of (country of origin)”. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted.   The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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, Thomas J. Russo Director National Commodity Specialist Division