CLA-2-61:OT:RR:NC:N3:348
Ms. Jill Cahill
Revolution Dancewear
6100 W. Howard Street
Niles, IL. 60714
RE: The tariff classification of girl’s and ladies’ dancewear from China
Dear Ms. Cahill:
In your letter dated June 6, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested.
Style 0259, Morning Glory, consists of a shorts style leotard with an attached skirt and a headpiece. The leotard is made of knit 83% nylon/17%spandex fabric with a 100% skirt of knit nylon fabric. The one shoulder designed leotard has a velour top trimmed with polyester flowers and rhinestones, an adjustable elastic strap on the opposite shoulder and a multi-layered skirt. This style will be imported in adult and child sizes.
Style 0260, Coppelia, consists of a leotard with an attached skirt/tutu and a headpiece. The leotard is made of knit 83% nylon/17% spandex fabric bottom, with a nylon skirt. The leotard has straps and lace sleeves at the top, faux ribbon laces down the front and circles the skirt. The costume will be imported in child and women’s sizes.
Style 0275, Baby Blue, consists of a sleeveless leotard with an attached multilayered skirt and a headband. The leotard is composed of 90% polyester and 10% spandex and features a velvet bodice with a sequin design at the neckline and a satin sash to tie around the torso. The multilayered skirt is composed of 100% nylon and contains sequins on the outer layer. This style will be imported in child sizes only.
Style 0283, Showstopper, consists of a sleeveless leotard with an attached multilayered skirt, shoe bows and a headpiece with comb. The leotard is composed of 83% polyester and 17% spandex. The skirt is composed of 100% nylon with a polyester metallic ribbon trim. This style will be imported in adult and child sizes.
The garments described above will be primarily worn at dance recitals and will be packaged on a hanger 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 0259, 0260, 0275 and 0283 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.
Style 0276, Steppin’ Out, consists of a sleeveless leotard, knit trousers, hat and fingerless gloves. The pull-on knit trousers are constructed of 83% nylon and 17% spandex knit fabric. They feature an elasticized waistband and long hemmed legs. The leotard is made of knit 83% nylon/17% spandex fabric with a 100% polyester mesh overlay. The overlay is covered in sequins.
The leotard also has two shoulder straps sewn to a metal ring located at the apex of the front panel.
Style 0276, Steppin’ Out, consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for styles 0276 leotard, 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.
The applicable subheading for Style 0276 woman’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: 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 duty rate will be 28.2 percent ad valorem.
The applicable subheading for Style 0276 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: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’; containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the Style 0276 hat will be 6505.90.6090, HTSUS, which provides for hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…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 kilogram plus 6.8 percent ad valorem.
The applicable subheading for the Style 0276 fingerless gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (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 percent 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