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 women’s and girls’ dancewear from China

Dear Ms. Cahill:

In your letter dated July 5, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested.

Style 0288, Swing, consists of a leotard with an attached dress, a fabric belt and a headpiece. The leotard with attached dress features short puffed sleeves, a collar with rear button closure, an attached fabric tie at the neck, a fabric belt with loops at the waist, and an attached multilayered skirt. The bottom skirt is composed of 100% nylon. The remainder of the garment is composed of 83% nylon and 17% spandex. The fabric headpiece is composed of 83% nylon and 17% spandex, with an attached 100% nylon flower and elastic loops on the back.

Style 0311, Whip My Hair, consists of a unitard, top, skirt, faux hair piece, a pair of arm accessories and a hair scrunchie. The full length unitard features a tank-style top and is composed of 83% nylon and 17% spandex knit fabric. The midriff length top features a full front opening and short sleeves and is composed of 83% nylon and 17% spandex knit fabric. The skirt features a stretch waistband and is composed of 83% nylon and 17% spandex knit fabric. The scrunchie is composed of 83% nylon and 17% spandex knit fabric. The arm accessories are composed of 100% nylon and feature netting and mesh with a rhinestone detail. Though these items are described in your letter of inquiry as gloves, there is no loop for the thumb, therefore the item would be considered an accessory. The hairpiece features a mix of faux hair and braids with an elastic loop and is composed of 100% polyester.

Style 0361, Cute as a Bug, consists of a leotard, a headband and a headpiece. The leotard features short puffed sleeves with sequin trim, a sequin design on the bodice and a multilayered skirt with a skirt overlay. The bottom skirt is composed of 100% nylon and the sequin trim is composed of 100% polyester. The remainder of the garment is composed of 83% nylon and 17% spandex. The fabric headpiece features a hairclip and sequin trim and is composed of 83% nylon and 17% spandex. The headband is fabric covered plastic and features two pipe cleaners with pom poms on the end to simulate insect antennae.

Style 0365, Smile, consists of a sleeveless leotard and a headpiece. The leotard features sequin covered crisscross spaghetti straps, an attached multilayered skirt and a velvet bodice that is partially covered with lace and sequins. The bodice of the garment is composed of 90% polyester and 10% spandex. The lace overlay on the bodice, the top skirt and the sequin trim are composed of 100% polyester. The bottom portion of the leotard is composed of 83% nylon and 17% spandex. The middle skirt and bottom skirt are composed of 100% nylon. The fabric headpiece contains elastic loops and metal bobby pins and is composed of a top layer of 100% polyester and a bottom layer of 100% nylon.

Style 0390, Dynamite, consists of a cropped tank top, shorts, jacket and hat. The cropped tank top is composed of 83% nylon and 17% spandex knit fabric. The shorts feature a fabric covered elasticized waistband with 3 decorative buttons on the front and are composed of 83% nylon and 17% spandex. The knit hoodie jacket features a sequin covered body and sleeves and a plastic zipper front closure. The jacket body is composed of 100% nylon; the lining, waistband, hood and cuffs are composed of 83% nylon and 17% spandex knit fabric. The baseball-style hat is composed of woven cotton fabric.

Styles Swing, Whip My Hair and Dynamite will be imported in adult and child sizes. Styles Cute as a Bug and Smile will be imported in child sizes only.

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 0288, 0361 and 0365 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.

Styles 0311 and 0390 consist of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for style 0311 (unitard and top) 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 0311 (skirt, women’s) will be 6104.53.2010, HTSUS, which provides for women’s or girls’…skirts…knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s. The rate of duty will be 16% ad valorem.

The applicable subheading for style 0311 (skirt, girl’s) will be 6104.53.2020, HTSUS, which provides for women’s or girls’…skirts…knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem.

The applicable subheading for style 0311 (faux hair piece) will be 6704.19.0000, HTSUS, which provides for wigs, switches and the like…of textile materials; of synthetic textile materials: other. The rate of duty will be Free.

The applicable subheading for style 0311 (arm accessories) will be 6117.80.9540, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6%.

The applicable subheading for style 0311 (scrunchie) will be 6117.80.8500, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6% ad valorem.

The applicable subheading for style 0390 (cropped tank top) 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 0390 (shorts, women’s) will be 6104.63.2030, HTSUS, which provides for women’s or girls’…breeches and shorts (other than swimwear), knitted or crocheted: …breeches and shorts: of synthetic fibers: other: other, shorts: women’s. The rate of duty will be 28.2% ad valorem.

The applicable subheading for style 0390 (shorts, girls’) will be 6104.63.2060, HTSUS, which provides for women’s or girls’…breeches and shorts (other than swimwear), knitted or crocheted: …breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other. The rate of duty will be 28.2% ad valorem.

The applicable subheading for style 0390 (jacket) will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’: other. The rate of duty will be 32% ad valorem.

The applicable subheading for style 0390 (hat) will be 6505.90.8090, 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…; other: other: of man-made fibers: other: not in part of braid, other: other. The rate of duty will be 18.7¢per kg. + 6.8% 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