CLA-2-61:OT:RR:NC:TA:348
Ms. Jill Cahill
Revolution Dancewear
6100 W. Howard Street
Niles, IL 60714
RE: The tariff classification of girls’ and ladies’ dancewear from China
Dear Ms. Cahill:
In your letter dated October 8, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Styles 0201, 0233, 0248 and 0250 will be imported in adult and child sizes. Style 0207 will be imported in child sizes only.
Style 0201, Clara, consists of a leotard with an attached multilayered skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex and features the following: a top skirt composed of 100% polyester, bottom skirts which are composed of 100% nylon; short, puffed sleeves, adjustable straps at the shoulders and a rickrack design on the top skirt. The headpiece consists of a comb and fabric bow.
Style 0207, When I Grow Up, consists of a sleeveless leotard with an attached multilayered skirt and a headband. The leotard is composed of 83% nylon and 17% spandex and features a crisscross velvet strap neckline with velvet trim and sequins across the chest and a velvet bow at the waist. The sequin trim is composed of 100% polyester. The velvet trim is composed of 90% polyester and 10% spandex. The multilayered skirt is composed of 100% nylon and contains satin and sequin edging. The knit velvet headband contains sequins and netting.
Style 0233, Pretty Maid, consists of a leotard with an attached multilayered skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex and features puffed short sleeves, a velvet bodice with sequin and fabric flower trim and an overskirt with embroidered flowers. The velvet bodice is composed of 90% polyester and 10% spandex. The top and bottom skirts are composed of 100% nylon. The headpiece consists of a comb and fabric flower.
Style 0248, Oye Como Va, consists of a sleeveless spangled leotard with an attached multilayered skirt and a headpiece. The entire garment is composed of 83% nylon and 17% spandex. It features: a v neck, a choker-style strap at the throat which fastens at the rear neck, six thin straps down the back and two attached ruffled pieces of fabric which show below the hemline. The headpiece consists of a fabric flower and comb.
Style 0250, Just a Dream, consists of a sleeveless leotard with an attached two-layer skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex. The outer skirt and the underskirt are composed of 100% nylon. The garment features an adjustable strap on one shoulder, a triple strap with rhinestones attached to a metal ring on the other shoulder and an outer mesh skirt which contains spangles and embroidered flowers. The headpiece consists of a fabric flower and comb.
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 0201, 0207, 0233, 0248, 0250 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.
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