Base
N3013902018-11-15New YorkClassification

The tariff classification of dancewear from China.

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Summary

The tariff classification of dancewear from China.

Ruling Text

N301390 November 15, 2018 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6114.30.1020; 6114.30.3030; 6114.30.3070; 6117.80.8500 Liz Hollingsworth Weissman Theatrical Supplies 6750 Manchester Ave Saint Louis, MO 63139 RE: The tariff classification of dancewear from China. Dear Ms. Hollingsworth: In your letter dated October 25, 2018, you requested a tariff classification ruling. The samples will be returned under separate cover. Style # 8699, is a dance costume. The dance costume consists of three pieces, a romper-style leotard with an attached skirt, an upper body garment and a hair scrunchie. The leotard is composed of 92% polyester and 8% spandex knit fabric. It features adjustable elastic straps, a sequin covered skirt and two layers of knit tulle attached at the waist. The front and back panels of the upper body garment are composed of 96% polyester 4% spandex knit fabric. The sleeves are composed of 92% polyester 8% spandex knit fabric. It features long sleeves and a collar covered in sequins and an off-center zipper closure. The scrunchie is covered in sequins and is composed of 92% polyester 8% spandex. The dance recital costume will be packaged for retail sale in a PVC bag. Style # 10337, consists of a women’s crop top and a pair of shorts. The crop top is composed of 95% polyester 5% spandex knit fabric. The partialy lined top does not reach the waist and features long sleeves, a round neck line and decorated with sewn-on sequins. The shorts are composed of 82% nylon 18% spandex knit fabric. They feature a flat waistband decorated with sequins and an attached back panel skirt that falls below the knee. The dance recital costume will be packaged for retail sale in a PVC bag. Styles # 8699 and 10337 consist of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for style 8699 leotard will be 6114.30.3030, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Sunsuits, washsuits, one piece plyasuits and similar apparel: Women’s or girls”. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for item 8699 upper body garment 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 percent ad valorem. The applicable subheading for style 8699 srcunchie will be 6117.80.8500, HTSUS, which provides for Other made up clothing accessories…knitted or crocheted…Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for style 10337 crop top will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 10337 shorts will be 6104.63.2030, HTSUS, which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% 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 the World Wide Web at https://hts.usitc.gov/current. 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division