CLA-2-61:OT:RR:NC:TA:348
Ms. Niki Wallace
Revolution Dancewear
6100 W. Howard St.
Niles, IL 60714
RE: The tariff classification of dancewear from China
Dear Ms. Wallace:
In your letter dated June 15, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested.
Style 0101, Texas Star, consists of a tank style leotard, a flounce skirt, boot covers, a gingham scarf and a straw hat. The leotard is composed of 83% nylon and 17% spandex with a star appliqué and sequin design across the chest and up to the shoulders. The flounce skirt contains an elasticized waist and a net underlayer. The outer skirt is composed of 50% polyester and 50% cotton and the underlayer is composed of 100% nylon. You have indicated in your letter that the top layer of the skirt’s fabric is a blend of 50% cotton and 50% polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by U.S. Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification. The knit boot covers are composed of 62% polyester and 38% polyurethane and contain a vinyl lining and elastic foot straps. The hat is constructed of straw and features a wide brim with a star patch on the front.
Style 0187, Four Season, consists of a sleeveless leotard with an attached multilayered tulle skirt, a flower headpiece and arm ruffles. The top of the leotard is composed of 90% polyester and 10% spandex. It features adjustable straps and a velvet bodice with petal-like velvet pieces at the bottom that extend over the skirt. The bottom portion of the leotard is composed of 83% nylon and 17% spandex. The multilayered skirt is composed of 100% nylon and is covered with glitter. The arm ruffles are composed of velvet petals and tulle layers.
Style 0193, Adia, consists of a sleeveless leotard with an attached multilayered skirt and a headpiece. The top of the leotard is composed of 90% polyester and 10% spandex. It features elasticized velvet-covered straps and an appliqued velvet bodice. The lower part of the leotard is composed of 83% nylon and 17% spandex. The headpiece features appliquéd fabric and a comb.
Style 0200, Fairytale Ballet, consists of a leotard with an attached multilayered skirt, a headpiece, a satin ribbon choker, arm ruffles and a wand. The top of the leotard is composed of 90% polyester and 10% spandex. It features a velvet bodice with sequined ribbon trimming, adjustable straps and a leaf-like velvet trim at the waist. The bottom of the leotard is composed of 83% nylon and 17% spandex. The multilayered skirt features sequin and ribbon trimming. The headpiece is composed of plastic. The elasticized arm ruffles consist of velvet and tulle fabric. The wand is a ribbon-covered stick with a butterfly/feather at the top.
Style 0208, The Sweet Escape, consists of a tunic top with a shelf bra, sequined shorts and a headband. The knit, sequin-covered shorts are composed of 90% cotton and 10% spandex and feature a ribbed waistband. The headband is a spangled knit headband, approximately 1 and 14/16th inches in width with a hook and loop closure.
We are precluded from issuing a ruling on the tunic top portion of Style 0208 for the following reason: Section 177.7 of the Customs Regulations (19 C.F.R. 177.7) provides that rulings will not be issued in certain circumstances. Specifically, 177.7(b) reads, in pertinent part: no ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of any upper body garment with a bra has been filed with the United States Court of International Trade by several importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. 177.7(b).
The garments, described above, will be used primarily for dance recitals. They are packaged for retail sale in a PVC garment bag and will be imported in child and adult sizes.
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 0101 (leotard), 0187, 0193, and 0200 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 0101, Texas Star and Style 0208, The Sweet Escape 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 0208, shorts, women’s sizes will be 6104.62.2030, HTSUS, which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeched and shorts, of cotton, other, shorts, women’s. The duty rate will be 14.9% ad valorem.
The applicable subheading for Style 0208, shorts, children’s sizes will be 6104.62.2060, 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, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: other: shorts: girls’: other. The rate of duty will be 14.9% ad valorem.
The applicable subheading for Style 0208, Headband 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% ad valorem.
The applicable subheading for Style 0101, skirt, women’s, will be 6204.53.3010, 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 (other than swimwear): skirts and divided skirts: of synthetic fibers: other: other, women’s. The rate of duty will be 16% ad valorem.
The applicable subheading for Style 0101, skirt, girls’, will be 6204.53.3020, 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 (other than swimwear): skirts and divided skirts: of synthetic fibers: other: other, girls’. The rate of duty will be 16% ad valorem.
The applicable subheading for Style 0101, boot covers will be 6406.99.1540, HTSUS, which provides for parts of footwear: removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof; other: of textile materials; of man-made fibers: other. The rate of duty will be 14.9% ad valorem. The textile category designation is 659.
The applicable subheading for Style 0101, scarf will be 6217.10.9510, HTSUS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: other, of cotton. The rate of duty will be 14.6%
The applicable subheading for Style 0101, hat will be 6504.00.3000, HTSUS, which provides for hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: sewed. The rate of duty will be 6%.
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