CLA-2-:OT:RR:NC:N3:353
Mr. Scott Harris
Revolution Dancewear
6100 West Howard Street
Niles, Illinois 60714
RE: The tariff classification of dancewear from China.
Dear Mr. Harris:
In your letter dated October 8, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 096 Technologic Set consists of a boy leg leotard with an attached skirt, hat and leggings. The leotard is made of knit 83 percent nylon /17 percent spandex fabric and the overlay is made of knit 90 percent polyester/10 percent spandex fabric. The leotard is a one-shoulder design with a long sleeve and a mesh overlay.
Style 0104 Jump and Jive Set consists of a leotard with an attached knee length skirt and a shawl-like collar and a headpiece. The leotard is made of knit 83 percent nylon/17 percent spandex fabric and a 100 percent nylon skirt.
Style 0114 American Woman consists of a unitard, top and headband. The long pant one-piece unitard garment is made of knit 83 percent nylon/17 percent spandex fabric top and knit 61 percent/31 percent/8 percent spandex fabric bottom. The midriff-style top with pointed collar and elbow length sleeves is made of knit 100 percent polyester fabric and is worn over the unitard.
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).”
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 096 Technologic and 0104 Jump and Jive imparts the essential character of the set.
The Style 0114 American Woman consists 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 Styles 096 and 0104 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 percent ad valorem. The textile category designation is 659.
The applicable subheading for the unitard for Style 0114 will be 6114.30.2060, Harmonized tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other." The duty rate will be 32 percent ad valorem. The textile category designation is 659.
The applicable subheading for the top for Style 0114 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’." The duty rate will be 28.2% ad valorem. The textile category designation is 639.
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