The tariff classification of dancewear from China.

N243636 July 30, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 6114.30.3070; 6117.80.9540; 6702.90.3500 Ms. Regina Girsh OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of dancewear from China. Dear Ms. Girsh: In your letter dated June 25, 2013, on behalf of your client, Costume Gallery, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item 14244 consists of a sleeveless leotard with an attached tutu, elbow pieces and a rosette headpiece with clip and pin. The leotard is composed of 80% nylon, 20% spandex knit fabric. The top layer of the tutu and elbow pieces are composed 100% polyester. The crinoline layer of the tutu is composed of 100% nylon. The petals on the headpiece are composed of 100% polyester woven fabric with a feather trim. The leotard features adjustable shoulder straps and a mesh insert. All styles are packaged and sold for retail in a shopping-style tote bag. The bag is constructed with an outer surface of plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features a top zippered closure; two carry handles, and an unlined interior. It measures 12” (W) x 12” (H) x 3.25” (D). The bag is of a durable construction and suitable for repetitive use. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the leotard for Style 14244 imparts the essential character of the set. 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).” If imported as a set, the applicable subheading for Style 14244 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. In your letter you also requested the classification if the items were imported separately. The applicable subheading for Style 14244-leotard 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 14244-elbow pieces will be 6117.80.9540, HTSUS, which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for Style 14244-hair clip will be 6702.90.3500, HTSUS, which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers. The rate of duty will be 9% ad valorem. The applicable subheading for Style 14244-tote bag, will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting plastic, other. The rate of duty is 20% 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, Thomas J. Russo Director National Commodity Specialist Division