CLA-2-61:OT:RR:NC:N3:353
Mr. Scott Harris
Revolution Dancewear
6100 West Howard Street
Niles, Illinois 60714
RE: The tariff classification of children’s dancewear from China.
Dear Mr. Harris:
In your letter dated August 11, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 076 Baby Face Set consists of a leotard and hat. The leotard is made of knit 83 percent nylon/17 percent spandex fabric with a 100 percent knit nylon fabric skirt. The puffed sleeve leotard has a ruffle at the neckline and a multi-layered skirt.
Style 077 Fourth of July Set consists of a leotard, hat and gloves. The leotard is made of knit 83 percent nylon/17 percent spandex fabric with a 100 percent nylon fabric skirt. The sleeveless leotard has a multi-layered skirt and the front top of the leotard is trimmed with ribbon laces, ruffles and spangles.
Style 085 Glamorous Set consists of a leotard, headpiece and gloves. The leotard is made of knit 90 percent polyester/10 percent spandex fabric with a knit 100 percent nylon skirt. The one shoulder designed leotard has a velour top with spangles, an adjustable elastic strap on the opposite shoulder and a multi-layered skirt trimmed with spangles.
Style 086 Perfect Marvelous Set consists of a leotard and headpiece. The leotard is made of knit 83 percent nylon/17 percent spandex fabric with a 100 percent skirt of knit nylon fabric. The off shoulder leotard has two nude adjustable elasticized straps at the shoulders and a multi layered skirt.
Style 0103 Enchanted Set consists of a leotard and headpiece. The leotard is made of knit 83 percent nylon/17 percent spandex fabric with a 100 percent skirt of knit nylon fabric. The leotard has puff sleeves, a scoop neckline and a multi-layered skirt.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the leotard for Styles 076, 077, 085, 086 and 0103 impart the essential character of the set.
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 076, 077, 085, 086 and 0103 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 textile category designation is 659.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division