CLA-2-61:OT:RR:NC:TA:348

Ms. Jill Cahill
Revolution Dancewear
6100 W. Howard Street
Niles, IL 60714

RE: The tariff classification of girls’ and ladies’ dancewear from China

Dear Ms. Cahill:

In your letter dated October 8, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. All styles will be imported in adult and child sizes.

Style 0195, Summer Skin, consists of a sleeveless velour leotard with an attached asymmetrical skirt and a headband. The body of the leotard is composed of 90% polyester and 10% spandex. The nude mesh neckline is composed of 100% nylon. The flower trim on the bodice is composed of 100% polyester. The double strap headband contains a fabric flower.

Style 0221, Halo, consists of a sleeveless leotard with an attached skirt and a headband. The leotard is composed of 83% nylon and 17% spandex. It features a one shoulder tank style neckline and a nude adjustable shoulder strap. The bodice is covered with sequins. The skirt is composed of 100% nylon. The stretch headband features sequins.

Style 0222, So This is Love, consists of a leotard with an attached multilayered skirt and a sequin mesh overlay, a choker and a tiara. The body of the leotard is composed of 90% polyester and 10% spandex. The lower portion of the leotard is composed of 83% nylon and 17% spandex. The overlay skirt is composed of 100% polyester and the multilayered skirt is composed of 100% nylon. The leotard features puffed short sleeves and a velvet bodice with sequin and mesh trim on the front. The lace-trimmed fabric choker contains a hook and loop closure. The tiara is metal with rhinestone details.

Style 0223, What a Girl Wants, consists of a sleeveless leotard with a sequin mesh overlay, sequined knit beret and fingerless gloves. The body of the leotard is composed of 83% nylon and 17% spandex. The sequin mesh overlay is composed of 100% polyester. The leotard features a choker-style neckline with a hook closure at the back, spaghetti straps and a mesh overlay which features a sequin/heart design.

Style 0227, First Love, consists of a sleeveless leotard with an attached skirt, a headband and scarf. The body of the leotard is composed of 83% nylon and 17% spandex. The bodice trim is composed of 100% polyester. The skirt is composed of 100% nylon. The garment features include: adjustable straps at the shoulders, fabric flower trim on the bodice and a fabric strips skirt. The woven scarf is composed of 100% nylon. The stretch headband is composed of 83% nylon and 17% spandex and features fabric flowers.

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 0195, 0221, 0222, 0223 and 0227 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/.

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