CLA-2-61:OT:RR:NC:N3:358
Ms. Denese Manley
Revolution Dancewear
6100 West Howard Street
Niles, IL 60714
RE: The tariff classification of dancewear from China.
Dear Ms. Manley:
In your letter dated October 4, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 0389-C, Born This Way, consists of a girl’s top, pants, armband and hair tie. The top is constructed from 83% nylon and 17% spandex knit fabric. It features an asymmetric neckline, one inch wide right shoulder strap, left shoulder fabric coverage with a left side long hemmed sleeve, a permanently attached textile belt with grommets and a hemmed bottom. The garment has exposed coverage on the upper right shoulder and back side. The pants are constructed of 83% nylon and 17% spandex knit fabric. The pull-on pants feature an enclosed elasticized waistband and unfinished leg openings.
The armband is constructed from 83% nylon and 17% spandex knit fabric. The armband measures 3 ½ inches in width and is decorated with three grommets.
The hair band, which you refer to as a hair tie, is constructed of 83% nylon and 17% spandex knit fabric. The item is a small-sized band, approximately 2 ¼ inches in length, intended to go around a ponytail.
The dance recital costume is packaged in a PVC garment-style bag that measures three mils in thickness and is considered to be ordinary packing for the garment. PVC bags that measure less than four mils in thickness are not of durable construction and are not designed for prolonged use.
The set 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 the top 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 applicable subheading for the pants will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trousers…knitted or crocheted: trousers: of synthetic fibers: other: other, girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.
The applicable heading for the armband 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 duty rate will be 14.6% ad valorem.
The applicable heading for the hair band will be 6117.80.8500, Harmonized Tariff Schedule of the United States (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: headbands, ponytail holders and similar articles. The duty rate will be 14.6 percent 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division