CLA-2-61:OT:RR:NC:TA:348
Ms. Jill Cahill
Revolution Dancewear
6100 W. Howard St.
Niles, IL 60714
RE: The tariff classification of girls’ and ladies’ dancewear from China
Dear Ms. Cahill:
In your letter dated August 5, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested.
Style 0183, Lollipops and Gummi Bears, consists of a knit leotard with an attached multilayered skirt, a headpiece with comb and a plastic lollipop. The off-shoulder neckline contains an attached ruffle and the outer skirt contains a metallic thread and ribbon design. The leotard is composed of 83% nylon and 17% spandex. The skirt is composed of 100% nylon. It will be imported in child sizes only.
Style 0185, Reverence, consists of a leotard with an attached multilayered skirt, a headpiece with comb and arm puffs. The neckline of the sleeveless stretch velvet top contains adjustable straps (nude and clear). The bodice and velvet skirt overlay contain a gimped flower motif. The lower portion of the leotard is composed of 83% nylon and 17% spandex and the upper portion is composed of 90% polyester and 10% spandex. The skirt is composed of 100% nylon. The arm ruffles are constructed of stretch velvet. It will be imported in child and adult sizes.
Style 0218, Le Jazz Hot, consists of a knit leotard with attached tunic, knit pants, fingerless gloves and a hat. The tunic leotard contains a halter neckline, side slits, two spaghetti straps in the back and is covered with sequins. It is composed of 83% nylon and 17% spandex. The pull-on pants are constructed from 83% nylon and 17% spandex knit fabric. They feature an elasticized waistband and long hemmed leg openings. The hat is made of woven polyester fabric partially covered with sequins. The fingerless gloves have an opening for the thumb and are constructed of 83% nylon and 17% spandex knit fabric. The gloves feature a hemmed bottom and top. It will be imported in child and adult sizes.
Style 0240, Urban Vibe, consists of a pullover, knit shorts, baseball cap, leg warmers and a fingerless glove. The shorts are constructed from 60% cotton and 40% polyester knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring and short leg openings with an unfinished bottom. The fingerless glove contains two small zippered compartments. The leg warmers are made of 100% cotton textile material. They are approximately 15 inches in length and are designed to cover a part of the wearer’s legs, but not the feet. The woven cotton baseball cap contains a paint splash design on the bill. It will be imported in child and adult sizes.
Style 0256, Black Magic, consists of a sleeveless leotard with an attached multilayered skirt, a hat, a headpiece, fishnet legwarmers and a knit blouse with flower pin on the lapel. The leotard contains spaghetti straps and a sequin motif on the bodice. It is composed of 83% nylon and 17% spandex. The skirt is composed of 100% nylon. The blouse features a surplice-wrap front, hemmed waist, long sleeves with cuffs and a net and rhinestone flower pinned to the lapel and is composed of 83% nylon and 17% spandex. The one piece felt hat features a plaid and spangle band. The headpiece is a plastic costume hair-slide covered by mesh fabric and imitation plastic gemstones. The hair-slide is designed to hold the hair in place, in addition to being a decorative part of the costume. The leg warmers are composed of 90% polyester and 10% spandex stretch mesh. It will be imported in child and adult sizes.
The garments described above will be primarily worn at dance recitals. All styles are packaged on hangers in a plastic bag.
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, jockeys’ silks, ballet skirts, leotards)."
The applicable subheading for styles 0183 and 0185 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.
Styles 0218, 0240 and 0256 consist of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that 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 0218, 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 0218, hat, will be 6505.90.8090, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up of lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: other: of man-made fibers: other: not in part of braid, other: other: other. The rate of duty will be 18.7 cents per kg. + 6.8% ad valorem.
The applicable subheading for style 0218, girls’ trousers, will be 6104.63.2026, HTSUS, which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 0218, women’s trousers, will be 6104.63.2006, HTSUS, which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 0218, gloves, will be 6116.93.8800, HTSUS, 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.
The applicable subheading for style 0240, leg warmers, will be 6406.99.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaiters, leggings and similar articles, of textile materials, other: legwarmers: of cotton. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style 0240, hat, will be 6505.90.2060, HTSUS, which provides for hats and other headgear…other: other: of cotton, flax or both: not knitted: other. The rate of duty will be 7.5% ad valorem.
The applicable subheading for style 0240, glove, will be 6116.92.9400, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: with fourchettes. The rate of duty will be 9.4% ad valorem.
The applicable subheading for style 0240, girls’ shorts, will be 6104.62.2060, HTSUS, which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, shorts: girls’: other. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style 0240, women’s shorts, will be 6104.62.2030, HTSUS, which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other, shorts: women’s: The rate of duty will be 14.9% ad valorem.
Style 0240, pullover, cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, §177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is
pending before the United States Court of International Trade, the
United States Court of Appeals for the Federal Circuit or any court of
Appeal therefrom.
Beginning June, 2005, the issue of the classification of an upper body
Garment with a shelf bra has been filed with the United States Court of
International Trade by several importers. Thus, the issuance of a
classification ruling would be inconsistent with 19 C.F.R. §177.7(b).
The applicable subheading for style 0256, 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 0256, hat, will be 6505.90.0800, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: other: other. The rate of duty will be 13.5 cents per kg. + 6.3% ad valorem + 1.9 cents/article.
The applicable subheading for style 0256, leg warmers, will be 6406.99.1510, HTSUS, which provides for gaiters, leggings and similar articles of textile materials, which are leg-warmers of man-made fibers. The rate of duty will be 14.9% ad valorem.
Style 0256, top (women’s and girls’), cannot be ruled upon due to insufficient information provided. Please submit a women’s size medium and child’s size 10.
The applicable subheading for style 0256, headpiece, will be 9615.11.3000, HTSUS, which provides for “combs, hair-slides and the like…Combs, hair-slides, and the like: of hard rubber or plastic: Combs: valued over $4.50 per gross: other." The rate of duty will be 28.8 cents/gross + 4.6% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division