The tariff classification of a dance set for women’s and girls’ from Columbia

N240061 April 11, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.2010, 6114.30.1020, 6116.93.8800 Ms. Mary Beard Global Apparel Corporation 6700 N.W. 82 Avenue Miami, Florida 33166 RE: The tariff classification of a dance set for women’s and girls’ from Columbia Dear Ms. Beard: In your letter dated March 22, 2013 you request a classification ruling. The submitted sample, style 6260, is a three piece dance set consisting of a leotard, top and fingerless mitts. The leotard is constructed of 82 percent nylon and 18 percent spandex knit fabric. The leotard features a scooped front neckline; a back extending straight across from side seam to side seam, exposing the upper half of the back; adjustable, elasticized spaghetti straps in contrasting color; and elasticized hemmed leg openings. The top is constructed of 93 percent polyester and 7 percent spandex knit fabric. The halter style top features a V-shaped front neckline; a back extending straight across from side seam to side seam, exposing the upper half of the back; a collar constructed of 96 percent nylon and 4 percent spandex extending from the bottom of the front V-shaped neckline to the back of the neck with an opening with a three snap closure; elasticized capping extending along the halter strap around the armholes and back; sequins; and a hemmed bottom. The fingerless mitts are constructed from 93 percent polyester and 7 percent spandex knit fabric. The mitt features a thumb hole; a lining constructed of 100 percent polyester; sequins; and overlock stitching finishing both ends. This style will be imported in both women’s and girls’ sizes. The submitted samples are being returned. The applicable subheading for the leotard in women’s and girls’ sizes will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem. The applicable subheading for the top in women’s and girls’ sizes will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for the mitts will be 6116.93.8800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes. The rate of duty will be 18.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division