The tariff classification of dancewear from Colombia.

N240059 April 19, 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 March 22, 2013, you requested a tariff classification ruling. The sample is being returned to you, as you requested. Style 6355 consists of a romper-style leotard and a satin headband with an attached bow. The leotard features a halter neckline, adjustable flesh colored elastic straps, sequin covered bodice overlay, gathered waistband and four layers of fringe that cover the shorts. The knit fabric for the leotard and headband are composed of 96% nylon and 4% spandex. The knit fabric overlay is composed of 100% polyester. The item will be imported in child and adult sizes. The garment 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 Style 6355 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. 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 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