CLA-2-61:OT:RR:NC:N3:358
Ms. Melissa Stanczak
Ballet Makers, Inc. 1 Campus Rd. Totowa, New Jersey 07512
RE: The tariff classification of girl’s dance skirt from China.
Dear Ms. Stanczak:
In your letter dated January 26, 2011, you requested a classification ruling. The sample will be returned to you.
The submitted sample, Style 5000C, is a pull-on tier style skirt made of finely knit sheer polyester fabric with an all-over glued plastic sequin design. The fabric covered elastic waistband is approximately 1 3/4 inches wide and features a ribbon bow at the front. The garment is used for dance.
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 Style 5000C 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division