CLA-2-61:OT:RR:NC:N3:348
Ms. Aletia Ferreira
Ferreira LLC
P.O. Box 80323
Raleigh, NC 27623
RE: The tariff classification of dancewear from Honduras
Dear Ms. Ferreira:
In your letter dated August 22, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. All styles will be imported in adult and child sizes. We are unable to rule on the adult sizes, as no adult size samples were enclosed with your inquiry.
Style 2009-12, Rescue Me, consists of a jacket, a skirt, a leotard and a hair scrunchie. The unlined jacket does not reach the waistline and is constructed from 100% polyester woven fabric and features long sleeves, a collar, a full front zipper and ribbon accents. The 100% polyester multilayered woven skirt features a stretch waistband that is constructed from 92% polyester and 8% spandex knit fabric. The leotard features spaghetti straps and is constructed from 92% polyester and 8% spandex knit fabric. The hair scrunchie is constructed from 92% polyester and 8% spandex knit fabric.
Style 2009-85, Change, consists of a top, shorts and a feathered headpiece with hairclip. The tube-top style knit top features spaghetti straps and is covered with feathers. The skirt features a rollover type waistband with feathers at the navel. Both the top and the skirt are constructed from 92% polyester and 8% spandex knit fabric.
Style 2011-93, Emotion, consists of a dress and shorts. The knit dress features a halter tie neckline, a sequin covered mesh overlay with a sheer under layer and an asymmetrical, scalloped hemline. The dress is constructed from 92% polyester and 8% spandex knit fabric. The mesh overlay is constructed from 100% polyester. The knit shorts feature a fabric covered elastic waistband and hemmed bottoms. The shorts are constructed from 92% polyester and 8% spandex knit fabric.
Style 2009-74, Don’t Let the Sun, consists of a top, knit shorts, a hair scrunchie and two fabric ties. The top features a halter tie neckline and two separate pieces of scallop-edged fabric which partially cover the abdomen area. The shorts contain a stretch fabric waistband and feature two attached pieces of scallop-edged fabric which cover the sides of the shorts. The two fabric ties are each 43 ½ inches in length and are designed to be worn around the arms and legs. The entire outfit is constructed from 92% polyester and 8% spandex knit fabric.
Style 2011-66, Forever and Ever, consists of a leotard with an attached double skirt and a headpiece with hairclip. The leotard features a halter-tie neckline and a mesh overlay with a sequin design on the bodice. The leotard is composed of 92% polyester and 8% spandex. The mesh overlay and the underskirt are composed of 100% polyester.
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 style 2011-66 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 2009-12, 2009-85, 2011-93 and 2009-74 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 2009-12 (jacket) will be 6211.43.0078, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16% ad valorem.
The applicable subheading for style 2009-12 (skirt) will be 6204.53.3020, HTSUS, which provides for women’s or girls’ …skirts…: skirts and divided skirts: of synthetic fibers: other: other, girls’. The rate of duty will be 16% ad valorem.
The applicable subheading for style 2009-12 (leotard) 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 2009-12 (hair scrunchie) will be 6117.80.8500, HTSUS, which provides for other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6% ad valorem.
The applicable subheading for style 2009-85 (top) will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 2009-85 (shorts) 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 2009-85 (headpiece) will be 9615.19.6000, HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: other. The rate of duty will be 11% ad valorem.
The applicable subheading for style 2011-93 (dress) will be 6104.43.2020, HTSUS, which provides for women’s or girls’…dresses…knitted or crocheted: dresses: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem.
The applicable subheading for style 2011-93 (shorts) 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 2009-74 (top) will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 2009-74 (shorts) 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 2009-74 (hair scrunchie) will be 6117.80.8500, HTSUS, which provides for other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6% ad valorem.
The applicable subheading for style 2009-74 (fabric ties) 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.
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